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 RBI's Amendment Directions, 2026 represent a substantive upgrade to India's bank capital adequacy framework for counterparty credit risk.
Summary The recovery of an erroneously sanctioned GST refund sits at the intersection of two statutory mechanisms — the review and appeal framework ...
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 Tribunal’s decision in DCIT Vs Hitesh S. Mehta (ITAT Mumbai) is significant for assessee-notified persons under the Special Court (Trial ...
Summary The Telangana High Court's decision in Shaikh Mohammad Sadiq Vs Principal Commissioner of Customs establishes a clear and firm legal position: ...
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 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 Supreme Court's ruling in Deccan Paper Mills Co. Ltd. Vs Regency Mahavir Properties & Ors. authoritatively settles two significant areas ...
Summary The ITAT Amritsar's ruling in JCIT Vs Ambay Construction Company reaffirms a well-settled but frequently litigated proposition: ...
Summary Subramanian Kasinathan Vs DCIT (ITAT Chennai) concerns additions under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of ...