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

The Court held that an appeal cannot be dismissed for pre-deposit deficiency without prior notice or opportunity to cure the defect. The matter was remanded for fresh consideration on ...

In recent months, many taxpayers have been receiving emails from the Demand Management Facilitation Centre (DFC) of the Income Tax Department—yet a large number of people are still unclear about what ...

A comprehensive overview of the revamped TDS structure, detailing how the Act reorganizes withholding rules and clarifies rates, thresholds, and compliance ...

INVITs must operate strictly within their trust deed. Any investment or transaction outside its scope is void, with trustees liable for legal ...

Court ruled that a demand order without an officer’s signature remains valid when Form GST DRC-07 contains full officer details. It also held that rectification cannot be rejected without providing a ...

ITAT Surat relied on precedents (Hari Gopal, Marksans Pharma, Boparai P. Ltd.) to hold that ad-hoc or percentage-based additions do not trigger Section 271(1)(c) penalty. Appeal allowed, penalty ...

Court held that a consolidated SCN covering different financial years violates Section 73 and renders related demand orders void. Fresh notices may be issued within extended ...

The ITAT Pune remanded a case where the first appellate authority dismissed an appeal ex-parte.  taxpayers must be given a fair hearing before dismissal, reinforcing the principle of natural ...

Learn how to manage your new credit card responsibly. From timely payments to avoiding unnecessary cash withdrawals, these ...

CIT(A) set aside penalties imposed for violations of Sections 269SS and 269T, as they were issued beyond the statutory limitation period. The ruling reaffirms that late penalty orders are invalid even ...

The Tribunal held that once the assessee provided prima facie evidence of identity, creditworthiness, and genuineness, the ...