Income Tax Litigation
The Allahabad High Court has clarified an important aspect of the CBDT ₹2 crore appeal limit for departmental High Court appeals. Where an assessment has already produced a quantifiable tax...
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Income Tax Litigation
An income-tax appeal cannot remain pending indefinitely merely because Section 250(6A) uses the expression “where it is possible.” In an important ruling on CIT(A) appeal delay, the Gujarat High Court...
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Income Tax Litigation
A reassessment cannot be opened merely by reproducing investigation information without independently examining whether the material actually establishes escapement of income. In *Hemal Paresh Madeka v. ACIT*, the ITAT Rajkot...
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Income Tax Litigation
A faceless proceeding cannot become a hearing-less proceeding. In a significant ruling on the faceless assessment video hearing, the Bombay High Court set aside an assessment where the taxpayer had...
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GST Case Laws
Bombay HC quashes GST bank attachment of payment aggregator: Section 83 requires tangible material and proper analysis of merchant escrow funds.
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High Court Judgments
Income Tax Bank Account Freeze under Section 226 quashed by Manipur High Court Manipur High Court directs SBI to restore two bank accounts frozen on tax-department intimation, while preserving lawful recovery proceedings under Section 226(3).
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BLACK MONEY ACT
Foreign Property Income Tax Notice
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MCA Filing
MCA Due Date Extension 2026 for AOC-4 and MGT-7 annual filing FY 2025-26
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ITAT Decision
Section 69 addition based on unsigned agreement deleted by ITAT Indore
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Bogus Purchases Addition
Bogus purchases addition -Delhi ITAT sustains only 3% of disputed purchases and deletes unsupported accommodation-entry and commission additions.
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