The ITAT Delhi ruled that a single approval for seven assessment years under Section 153D, issued without application of mind ...

The Tribunal upheld deletion of additions where receipts were linked to declared sales and no evidence of cash back was shown ...

ITAT Delhi overturned a ₹2.61 crore addition under sections 144/147, noting notices were sent to the wrong address and the ...

The issue was whether ITC could be recovered from a bona fide recipient without first proceeding against the supplier. The ...

The representation points to widespread taxpayer hardship due to late ITR utilities and faulty AIS-driven mismatch alerts.

ITAT held that section 69 cannot be invoked where purchases are duly recorded in books and paid through banking channels, making the reassessment ...

Explains how the IRS defines self-employment, including sole proprietors, contractors, partners, and gig workers, and clarifies who must comply with SE tax ...

The High Court rejected bail after holding that the slogan used by the crowd challenged the authority of law and sovereignty of India. The ruling emphasises that calls for violence fall outside ...

The Tribunal deleted a penalty imposed for alleged non-maintenance of accounts. It held that audited books, even if defective, do not attract penalty under Section ...

The ITAT held that appeals must be filed before the correct jurisdictional bench. An appeal filed before the wrong Tribunal is liable to dismissal at the ...

The issue was whether protective additions can survive independently. The ITAT held that once substantive additions are set aside, protective additions automatically ...

The Tribunal held that a transfer pricing order passed beyond statutory limitation is non est in law. As a result, the assessee ceased to be an eligible assessee under section 144C, making the final ...