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- IMPORTANT INCOME TAX CASE LAWS 18.11.2025
- Penalty Order of ₹101 Crores Stayed as Quantum Appeal Was Pending Before ITAT
- Revenue Cannot Withhold Refund Without a Valid Outstanding Demand Under Section 245
- 80G Approval Granted Despite Minor Religious Objects; CIT(E) Order Reversed
- CPC Cannot Deny Concessional Tax Rate u/s 115BAB for Want of Annual Form 10-ID Filing
- Assessment u/s 143(3) Quashed as Notice u/s 153C Was Mandatory for the Block Period.
- Block Assessment Validly Includes Post-Search Inquiry Material Relatable to Search Evidence.
- Addition u/s 68 Deleted: Documents Prove Genuineness, Directors’ Non-Appearance Not Fatal
- Protective Addition u/s 56(2)(viib) Deleted as Substantive Addition Quashed on Merits.
- Exemption Under Section 56(2)(viib) Denied as Investor Was Not SEBI-Registered AIF; Matter Remanded to Verify DCF Valuation
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