Income Tax
Income Tax
Section 148 Notice Sent Late, ITAT Quashes ₹50-Lakh Property Addition
ITAT Hyderabad quashes reassessment as Section 148 notice was dispatched after limitation, rejecting Revenue’s Section 292BB defence.
Income Tax
Income Tax
Income Tax
Income Tax
Sale Price Is Not Capital Gain: ITAT Restores ₹2.10-Crore Addition & ₹69.45-Lakh Penalty
₹1.09-Crore Cash Addition u/s 69A Remanded; Penalty u/s 271AAC Falls
DVO Estimate Cannot Justify ₹2.12-Crore Addition u/s 69
Incomplete Trust Deed Does Not End 12AB Registration: ITAT Orders Fresh Examination
Income Tax
Income Tax
Income Tax
Nigeria, Hong Kong & “Source of Source” Additions Deleted u/ss 40(a)(i), 37 & 68
Income Tax
Income Tax
Only 14 Days Left-38-Day Delay Quashed U/s 148 Notice & ₹22.72-Lakh Addition U/s 69
Income Tax
Income Tax
₹165-Crore Section 80P Deduction Cannot Be Denied on Unidentified Members
Income Tax
Income Tax
5% Commission Formula Insufficient: Political Donation Allowed u/s 80GGC, s. 69A Addition Deleted
Goods and Services Tax
Income-tax Adjudication Like GST? A Tax Professional’s Thought Experiment
Kerala HC Quashes Composite GST Notices & Orders Covering Multiple Assessment Years
Madras High Court Restores GST Appeal on Compliance with 10% Pre-Deposit
Mechanical Section 74 Invocation for ITC Demand Set Aside: Calcutta HC
Corporate Law
NFRA Forms Advisory Committee on Audit Quality, Assurance & Technology
Subsisting EPC Contract Cannot Extend IBC Limitation Period: Supreme Court
PMLA: ED Can Attach Value of Coal Extracted Through Fraudulent Coal Block Allocation
Allahabad High Court Dismisses Section 482 Plea Due to Unexplained Laches
Custom Duty
Company Law
NCLAT Upholds Extinguishment of Pre-CIRP Shares Under Approved Resolution Plan
NCLT Orders Mangalagiri Textile Mills into Liquidation After Resolution Plan Fails
NCLAT Rejects Third-Party Objection to Disclosure of Mall Revenue Records
NCLT Chandigarh Rejects AKB Ventures Plan, Orders Paytail Commerce Liquidation
CA, CS, CMA
Judiciary & Case Law
All Judgments →
ITAT Jodhpur
ITA No. 1076/Jodh/2025
ITAT Remands Reassessment, Donation & Cash Deposit Issues for Speaking Order U/s 250(6)
ITAT Jodhpur sets aside CIT(A) order and restores reassessment appeal for fresh adjudication of jurisdictional, donation and cash-deposit issues.
September 5, 2026
Bombay High Court
Writ Petition No. 1714 of 2023
Reassessment Without Live Nexus or Reason to Believe Quashed: Bombay HC
Bombay HC quashes Section 148 notice where material lacked live nexus and PF/ESIC reopening ground conflicted with law prevailing on notice date.
September 5, 2026
ITAT Delhi
ITA No.2347/Del./2026
Excess TDS Refund Cannot Be Denied in Section 148 Return: ITAT Delhi
ITAT Delhi holds that excess TDS is refundable where reassessment determines Nil income, despite refund claim being made in a Section 148 return.
September 5, 2026
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Contributing Author
Aijaz Hussain Malik is a JKAS officer currently serving as State Taxes Officer in Srinagar, Circle-C,…
Contributing Author
Contributor on tax, GST and corporate-law developments.
