The ITAT held that a technical error in selecting an incorrect clause of section 12A(1)(ac) cannot justify rejection of registration. Where activities are genuine, authorities must allow rectification ...

The case examined whether assessments under Section 153C were valid without proper recording of statutory satisfaction. The Court remanded the matter, holding that jurisdiction must be decided before ...

Delhi High Court held that denial of benefit of Input Tax Credit [ITC] due to non-filing of TRAN-1 not justified since the ...

The tribunal ruled that buying property through a court-supervised auction does not shield a transaction from benami law. Where the lender’s creditworthiness and real source of funds are unproven, ...

ITAT observed that non-deliberate delay caused by administrative difficulties should not bar access to justice. Relying on Supreme Court precedents, the appeal was revived for merit-based ...

ITAT held that on-money admitted by a seller before the Settlement Commission cannot be presumed against the purchaser without independent evidence. In absence of any seized material or proof of cash ...

The High Court ruled that wilful default and pending recovery proceedings do not, by themselves, justify Look Out Circulars. Without criminal cases or proof of higher economic harm, restricting travel ...

The ITAT held that a deduction under section 80JJAA cannot be denied merely because Form 10DA was partially invisible on the tax portal. The issue was remanded for limited verification now that the ...

ITAT Hyderabad held that interest paid on account of delayed remittance of TDS cannot be treated as business expenditure under section 37(1) of the Income Tax Act. Accordingly, order disallowing the ...

The ITAT held that registration cannot be denied based on an incorrect interpretation of trust objects. Where amended deeds and clarifications exist, authorities must examine them before rejecting ...

The Tribunal examined whether reassessment beyond three years was valid when the assessed escaped income was only ₹13.98 lakh. It held that failure to meet the ₹50 lakh threshold under section ...

The ITAT held that reassessment issued after three years is void if approval is taken from an incompetent authority. Wrong sanction under section 151 renders the entire reopening unsustainable in ...