ITAT Delhi holds property sale on-money with explained source forms sale consideration taxable as capital gains, not ...

ITAT Bangalore allows Section 54EC deduction where investments were made across two financial years within six months of ...

ITAT Delhi quashed 40 assessments as Section 153C satisfaction failed to show seized materials bearing on determination of ...

Regulations, 1965, prescribe a special procedure for court-martial proceedings, to which the Code of Criminal Procedure does ...

ITAT Ahmedabad deletes Section 271(1)(c) penalty where Section 35 donation deduction was withdrawn before assessee received ...

Kerala HC holds Section 115JB inapplicable to KSEB and rules electricity duty collected for State is outside Section 43B.The ...

ITAT Delhi quashes AY 2017-18 reassessment as Section 151 sanction was obtained from PCIT instead of the prescribed PCCIT.The ...

ITAT Mumbai quashes Section 271(1)(c) penalty passed after extended limitation expired on 30.09.2021 under Section ...

Supreme Court overrules Rangaiah principle that vacancies arising before rule amendments must necessarily be filled under old ...

ITAT Mumbai holds CPC adjustment under Section 143(1) merges with Section 143(3) assessment and only the scrutiny assessment ...

ITAT Delhi quashes AY 2017-18 reassessment as Section 151 approval was obtained from PCIT instead of PCCIT; consequential ...

CJI Surya Kant calls for dialogue between courtroom and classroom as Supreme Court launches monthly lecture series India ...