Delhi High Court Sets Aside Non-Reasoned Order on TDS Deduction Rate, Directs Fresh Assessment The Delhi High Court has revoked the non-speaking order that denied the issuance of a lower deduction...
Delhi High Court: Limitation under Section 143(2) Determined by ITR Filing Date and Not Defect Removal Date The Delhi High Court has ruled that if an income tax return is deemed valid but contains...
Delhi High Court: Final Assessment Order Invalid Without Draft Assessment Order The Delhi High Court has ruled that failing to pass a draft assessment order, as required by law, invalidates the final...
Jharkhand High Court: Section 234B Interest Must Be Charged on Assessed Income, Not Returned Income The Jharkhand High Court has ruled that interest under Section 234B of the Income Tax Act must be...
Madras High Court Upholds Criminal Prosecution for Late Income Tax Return FilingThe Madras High Court has affirmed the commencement of criminal prosecution under Section 276CC of the Income Tax Act,...
Bombay High Court Quashes CBDT Circular: Condition of ‘Limine’ added to Appeal is Contrary to Direct Tax Vivad Se Viswas Act, 2020 The Bombay High Court has quashed a circular dated 4 December, 2020,...
Gujarat High Court: Adequate Reasons Required for Reopening Assessments The Gujarat High Court's division bench has recently ruled that the authority's decision to reopen the assessment based on...
ITAT grants additional relief to assessee on unexplained income viewing her senior citizen status and homeopathy practice Directs the assessing officer to reduce the income amount The Rajkot Bench...
ITAT rules non-filing of Income Tax Return means evasion of revenue Upholds the reassessment order against the assessee under the IT Act The Mumbai bench of the Income Tax Appellate Tribunal...
Sale consideration of software products not taxable as royalty under India-Singapore DTAA: ITAT The bench cited the decision taken by the tribunal in the assessees' case during the previous...
ITAT quashes assessment order lacking information and verification The tribunal noted the assessing officer initiated the proceedings without applying his mind The Delhi bench of the Income Tax...
ITAT penalizes assessee for not cooperating with the assessing officer Directs him to deposit Rs.10,000 in the Prime Minister's Relief Fund The Ahmedabad bench of the Income Tax Appellate...
