The Tribunal held that once a closing cash balance is disclosed and accepted in a prior year’s scrutiny assessment, it cannot ...

The Court examined whether procedural rigidity and expired panels could defeat disability rights. It held that denial of ...

The issue was whether deduction under section 80P could be allowed when the return was filed beyond the due date. The ...

The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units.

The case examined rejection of registration without affording a proper opportunity of being heard. The Tribunal ruled that ...

The issue was whether adjustment of brought-forward loss and depreciation under MAT could be altered through rectification. The Tribunal held that such MAT computation involves interpretation and ...

The issue was whether revision could be made to examine disallowance under section 14A despite no exempt income being earned. The Tribunal held that without exempt income, the assessment was neither ...

The issue was whether the appellate authority could dismiss an appeal ex-parte without giving detailed reasons. The Tribunal held that a non-speaking order violates section 250(6) and restored the ...

The issue was whether an appeal involving large additions could be dismissed solely for delay without examining merits. The Tribunal held that technical dismissal was improper and ordered remand with ...

The Tribunal held that notice under Section 148 issued beyond three years is barred when alleged income escapement is below ₹50 lakh. The key takeaway is that Section 149 imposes a strict monetary ...

The dispute concerned denial of property purchase cost where payments were made by a close relative. The Tribunal held that once source and utilization of funds are established, such payments must be ...

The Assessing Officer assumed that no return of income was filed while recording reasons under section 147. The Tribunal ruled that such factually incorrect reasons vitiate the assumption of ...