The case involved a cash seizure treated as unexplained solely because the tax officer assumed no response was filed. The ...

The Court held that a conditional stay requiring 20% deposit is not final. Assessees can seek review before the Principal CIT ...

The Tribunal emphasized that exempt income disclosed in the return cannot be taxed due to a technical reporting mistake. Substance of disclosure prevails over form where facts are ...

Courts have ruled that transfer of leasehold rights is not a supply of services. The key takeaway is that such transactions ...

The Tribunal ruled that trusts engaged mainly in education, medical aid, and public welfare remain eligible for 80G. Minor ...

The Court examined whether procedural rigidity and expired panels could defeat disability rights. It held that denial of ...

The Tribunal held that notice under Section 148 issued beyond three years is barred when alleged income escapement is below ...

The Tribunal held that once a closing cash balance is disclosed and accepted in a prior year’s scrutiny assessment, it cannot ...

The Tribunal examined cash deposits made during the demonetisation period and accepted explanations relating to past savings ...

The issue was whether deduction under section 80P could be allowed when the return was filed beyond the due date. The ...

The case examined rejection of registration without affording a proper opportunity of being heard. The Tribunal ruled that ...

The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units.