The issue was whether reassessment can stand on an unsigned notice under Section 148. ITAT held that an unsigned notice ...

The ITAT held that an unsigned and unexecuted seized agreement cannot establish receipt of cash. The key takeaway is that ...

The issue was whether Section 153C proceedings for seven years could rest on a single satisfaction note. ITAT held that ...

The issue was whether common and ritualistic approval under section 153D can sustain search assessments. ITAT held that ...

CAAR examined whether imported girls’ slips resembled brassieres and held that absence of support features placed them under ...

The tribunal held that failure to reduce ticket prices after a GST rate cut amounted to profiteering and upheld recovery of ...

The Tribunal held that reopening based on unverified Investigation Wing inputs, factual inconsistencies, and no direct nexus to the assessee’s transactions is invalid. Mechanical reproduction of ...

The notice under section 143(2) did not conform to the CBDT-prescribed format. ITAT ruled that a defective notice strikes at ...

The issue was erroneous recomputation of LTCG causing double taxation. The Tribunal held that credit for LTCG already declared must be given and indexation cannot be curtailed ...

Authorised dealer banks must follow the 2026 regulations for all cross-border guarantees. The circular ensures uniform ...

The ruling examined whether a microencapsulated iron product should be treated as a chemical preparation or a food supplement ...

The Supreme Court held that repeated non-disclosure of pending criminal cases in attestation and verification forms is fatal ...