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- ITR REFUND पर आया बड़ा फैसला ! INCOME TAX REFUND LATEST UPDATE
- Assessee is entitled to full TDS credit when buyer inadvertently deducted entire amount in his name for jointly held property.
- Important Update for Deductors: Reduced Time Limit for Filing Correction Statements
- IMPORTANT INCOME TAX CASE LAW 15.10.2025
- Trust registration should be based on its charitable objects, not on a premature judgment of its income’s future taxability.
- The year of transfer for capital gains is the year possession is handed over and consideration is paid, not the year the sale deed is registered.
- A revised Form 9A filed before the completion of an assessment must be considered by the Assessing Officer to correctly determine the income of a charitable trust.
- Disallowance for Exempt Income Expenses Must Be Based Only on Investments That Actually Yielded Income.
- A disallowance for cash payments was remanded to the Assessing Officer to give the taxpayer a fresh opportunity to justify the payments under statutory exceptions.
- An AO cannot make new additions after dropping the original reason for reassessment.
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