ITAT Delhi upheld CIT(A) s order holding that reassessment under Section 153A cannot stand without incriminating material seized from the assessee. The Revenue’s appeal was ...

The Tribunal quashed the attachment after verification showed only four items matched the alleged seller and no material established benami holding. The provisional attachment under PBPTA was held ...

The Tribunal held that EIS paid to originators is not subject to TDS because the originator had not subscribed to PTCs and was not an investor. Since statutory conditions under Section 194LBC were not ...

ITAT Delhi held that interest awarded under Section 28 is an accretion to compensation and cannot be taxed as income from other sources. The appeal was allowed following Supreme Court ...

The Tribunal held that an appeal filed before a Bench lacking territorial jurisdiction is not maintainable and cannot be transferred. Liberty was granted to approach the correct Bench with a delay ...

ITAT Mumbai held that deduction under Section 80JJAA cannot be allowed when not claimed in the original return of income. Section 80A(5) bars such belated claims raised for the first time before ...

NCLAT held that invoices with default dates beyond the Section 10A period cannot be barred under the COVID suspension provision. The ₹2.36 crore claim was restored for fresh ...

Act, 2025 restores excise duty powers after the cessation of GST compensation cess. It sharply increases tobacco duties to maintain tax incidence at GST-era levels and prevent products from becoming ...

India introduced a 6% and later 2% digital tax to capture revenue from non-resident tech giants operating without a permanent establishment. The levy operates outside tax treaties to ensure ...

The Budget introduces a ₹10,000 crore SME Growth Fund and GST interest relief, while imposing mandatory late fees for tax audit delays. Taxpayers must balance benefits with stricter ...

Learn the legal routes, tax exemptions, and documentation required to preserve tender eligibility during business transfer. Proper structuring under Section 47(xiii) is ...

Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons ...