Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the ...

ITAT Surat held that it is mandatory to provide proper opportunity of being heard to the assessee before finalization of revisionary proceedings under section 263 of the Income Tax Act. Accordingly, ...

The Tribunal noted that the assessee’s eligibility for Section 115BAA benefits was clear, and the delay in filing the necessary forms stemmed from technical defects. The ITAT directed the Assessing ...

6. From the perusal of the aforesaid provision, it is apparent that the Commissioner can conduct the audit at such frequency and in such manner as may be prescribed. There is no embargo on conducting ...

The Court acknowledged that while the appeal was incomplete due to the shortfall in the requisite fee, it could not be deemed non-maintainable. It emphasized that appellants must be informed of any ...

After reviewing the affidavit and considering the circumstances, the ITAT found merit in the assessee’s plea for relief. While the tribunal acknowledged the need to impose a penalty for non-compliance ...

This appeal by assessee is directed against the order of NFAC, Delhi dated 17.04.2024 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y. 2017-18. The assessee has raised the ...

In Mohit Dewan Vs. Bank of Maharashtra & Anr, the NCLAT Delhi addressed an appeal challenging the initiation of Corporate Insolvency Resolution Process (CIRP) against the appellant, a personal ...

This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax, CIT (A), National Faceless Appeal Centre, Delhi, in proceeding u/s. 250 vide order dated 26/06/2024 ...

ITAT Ahmedabad held that provisions of section 68 of the Income Tax Act doesn’t apply in the matter of non-utilisation of amounts received towards Corporate Social Responsibility (CSR) activities.

ITAT Ahmedabad held that addition of short term capital gain on account of transfer of shares on presumption basis without bringing on record evidencing actual receipt of consideration cannot be ...

ITAT Jaipur held that the litigant cannot be permitted to throw the entire blame on the head of the consultant or Advocate and disown himself or herself at any time to seek relief for condonation of ...