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Recent Posts
- I. Section 14A Disallowance: Capped at Exempt Income & Only Yielding Investments
- Addition in Reassessment deleted as Primary Reason for Reopening was dropped; Ranbaxy Principle applied
- Reassessment Order against NRI Quashed; Regular ITO lacks Jurisdiction over Non-Resident
- Reopening Notice for AY 2014-15 issued in July 2022 held Time-Barred; TOLA extension cannot breach 6-year absolute limit
- Reopening Notice beyond 3 years quashed; Sanction from Wrong Authority (Pr. CIT) fatal
- Ex-Parte CIT(A) order set aside despite non-compliance; One final opportunity granted for Natural Justice
- IMPORTANT INCOME TAX CASE LAWS 10.12.2025
- No Penalty u/s 270A for Under-reporting where tax paid before notice and explanation is bona fide
- Revision order u/s 263 Quashed; AO’s order passed with Section 153D approval cannot be termed “Erroneous” merely on change of opinion
- Assessment against Dead Person is a Nullity; Order passed without notifying Legal Representative quashed
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