Summary The decision in ITO Vs Shashi Kant Tulsian (ITAT Jaipur) affirms that for AY 2024-25, a resident individual assessed under Section 115BAC(1A) ...
Summary The Tribunal’s decision in DCIT Vs Hitesh S. Mehta (ITAT Mumbai) is significant for assessee-notified persons under the Special Court (Trial ...
Summary The ITAT Agra's ruling in Shashi Sogani Vs DCIT serves as a robust affirmation of the principle that Section 151 approval is a genuine ...
Summary The decision in Robert Bosch Engineering and Business Solutions Pvt. Ltd. Vs ITO (TDS)/(OSD) LTU (ITAT Bangalore) clarifies that TDS liability ...
Summary The Supreme Court in A.V. Papayya Sastry & Ors Vs Government of A.P. & Ors reaffirmed that any judgment, decree or order obtained by fraud is void ...
Summary The recovery of an erroneously sanctioned GST refund sits at the intersection of two statutory mechanisms — the review and appeal framework ...
Summary The RBI's Amendment Directions, 2026 represent a substantive upgrade to India's bank capital adequacy framework for counterparty credit risk.
Summary The Raipur Bench of the ITAT, in Smt. Seema Daga Vs ITO, invalidated a reassessment for AY 2013-14 by holding that the Section 148 notice ...
Summary The Delhi ITAT in Kishor Kumar Aggarwal Vs ACIT has reaffirmed that, in the case of a non‑searched assessee, the controlling date for section ...
Summary Subramanian Kasinathan Vs DCIT (ITAT Chennai) concerns additions under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of ...
Summary The Delhi ITAT in Amba Shakti Ispat Ltd. Vs DCIT has set aside a reassessment for AY 2014-15 on the foundational ground that the fresh Section ...
Summary The Supreme Court's ruling in Deccan Paper Mills Co. Ltd. Vs Regency Mahavir Properties & Ors. authoritatively settles two significant areas ...