ITAT held that no addition under Section 69A was justified when the jewellery found during search was less than the amount ...

The Tribunal held that common area maintenance (CAM) charges are separate from rent and constitute contractual payments, making them liable for TDS under Section 194C. The AO is directed to recompute ...

The Tribunal held that TDS credit cannot be restricted solely due to differences between reported turnover and Form 26AS if the assessee has correctly offered the income for tax. The appeal was ...

ITAT Delhi held that ten-year block under Section 153C must be computed from date AO of non-searched person receives seized material, not search ...

The Tribunal held that the notice u/s 148 issued without prior approval of the specified authority under Section 151(ii) is invalid. The reassessment order for AY 2017-18 was ...

ITAT Delhi held that reassessment for AY 2010-11 was invalid since it exceeded the ten-year limitation from the search year. The notice was declared time-barred and issued without ...

TAT Delhi held that a 153C assessment for AY 2012–13 was invalid, as the six-year block must be counted from date of satisfaction recorded by AO of non-searched ...

ICAI’s proposal for optional joint ITR for couples faces hurdles in policy, technology, and administration. Here’s why the government remains ...

ITAT Mumbai held that TDS need not be deducted on year-end expense provisions where payees are unidentifiable and liability crystallizes later. Case remanded for factual ...