ITAT Delhi held that granting blanket 153D approval without independent examination vitiates assessments. approvals under ...

The company and officers were penalized for errors in PAS-3 e-form filing during loan-to-equity conversion, highlighting the ...

The Court set aside notices issued manually by the JAO, holding that reassessment and issuance of Section 148 notices must ...

The Tribunal upheld that textile sales were not genuine, sustaining commission estimation at 3% of turnover. Additions under section 68 were remitted to the Assessing Officer due to lack of ...

ITAT remanded the rejection of 12A registration after finding that incorrect clause selection was a clerical mistake. substantive eligibility and genuine charitable activities outweigh technical ...

ITAT Mumbai ruled that additions under section 68 cannot stand in an unabated year without incriminating material from a search. External reports or third-party statements were insufficient, and the ...

The Tribunal held that the assessee failed to show sufficient cause for a long delay, noting negligence and absence of due care. late appeals require concrete justification, not assumptions or later ...

The Tribunal held that deciding the appeal ex parte violated natural justice and remanded the FTC dispute for full reconsideration. appellate orders must not be passed without proper opportunity of ...

Since the 14A disallowance was already struck down on the ground that no exempt income was earned, the Tribunal held that penalty under section 270A had no legal basis. It ruled that penalty cannot ...

High Court held BSF solely liable for failing to prevent a civilian from entering a hazardous area near Wagah border. Compensation of ₹60 lakh with interest was ...

The Tribunal observed that additions forming the basis of the penalty had not yet attained finality before the first appellate authority. It therefore restored the matter to the Assessing Officer for ...

The Tribunal held that once the underlying Section 263 revision was set aside, the consequential assessment lost legal validity. The key takeaway: without a valid foundation, no further appellate ...