The issue was whether reassessment notices issued after the permissible surviving period were valid. The Court held they were time-barred and quashed them, reinforcing strict adherence to limitation ...

The Court examined rejection of condonation for delayed e-filing despite acceptance of related delays. It ruled that authorities must consider genuine hardship and cannot deny relief on a purely ...

SEBI revised the technical glitch framework to ease compliance for stock brokers. Smaller brokers are largely excluded, ...

SEBI simplified the accreditation process by allowing interim agreement execution and relaxing net-worth documentation. The ...

The issue is when High Courts can entertain appeals against ITAT orders. The key takeaway is that only debatable, material ...

The case examined whether reassessment after four years was valid when the issues were already examined in scrutiny. The ...

The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and ...

The ruling reiterates that reassessment cannot be sustained where documentary evidence shows no loan transaction. Incorrect ...

The issue was whether cash and cheque payments could be taxed as unexplained investment in AY 2013–14. The Tribunal held that ...

The issue was whether an extraordinary delay caused by non-communication of intimation and a CPC error could be condoned.

The appeal was dismissed ex-parte due to alleged non-compliance by the assessee. The ITAT found that notices were issued to ...

The issue was whether CPC could disallow Section 80P deduction while processing the return under Section 143(1). The Tribunal ...