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Showing 5 of 37 articles.

ITAT Rules: Survey Statement Alone Cannot Prove Bogus Purchases, Deletes Section 68 Addition
Court News

ITAT Rules: Survey Statement Alone Cannot Prove Bogus Purchases, Deletes Section 68 Addition

ITAT rules that survey statements alone cannot justify bogus purchase additions under Section 68. Corroborative evidence is mandatory in tax assessments.

ITAT Judgments Income Tax News Section 68 Bogus Purchases Survey under Section 133A Taxpayer Rights Income Tax Appeals Evidence Based Assessment ITAT Delhi Tax Litigation India Landmark Tax Rulings Income Tax Act 1961
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ITAT Delhi: Company Entitled to TDS Credit Even if Income Taxed Elsewhere
Court News

ITAT Delhi: Company Entitled to TDS Credit Even if Income Taxed Elsewhere

Delhi ITAT rules TDS credit cannot be denied merely because income is taxed in another entity’s hands. Section 199 & Rule 37BA must prevent double taxation.

ITAT Delhi Income Tax Act Section 199 Rule 37BA TDS Credit Form 26AS Double Taxation Taxpayer Rights Income Tax Tribunal Tax Litigation Revenue Authorities Corporate Tax Group Entities Tax Indian Tax Law Landmark Judgment
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Madras High Court Quashes 11-Year-Old Tax Case: Time Limit Under Section 153(2A) Expired
Court News

Madras High Court Quashes 11-Year-Old Tax Case: Time Limit Under Section 153(2A) Expired

Madras High Court quashes income tax proceedings delayed for 11 years, holding that Section 153(2A) time limits are mandatory and protect taxpayers from endless litigation.

Madras High Court Income Tax Act Section 153(2A) Reassessment Proceedings Consequential Order Limitation Period Tax Litigation Taxpayer Rights Income Tax Department Judicial Review Landmark Judgment
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ITAT Rules: Depreciation on Genuine Fixed Assets Cannot Be Denied for Source Deficiency
Court News

ITAT Rules: Depreciation on Genuine Fixed Assets Cannot Be Denied for Source Deficiency

ITAT holds that depreciation on genuine fixed assets cannot be denied due to source of funds issues. Landmark December 2025 ruling strengthens taxpayer rights and limits arbitrary…

ITAT Ruling Depreciation Income Tax Act 1961 Fixed Assets Taxpayer Rights Tax Litigation Tribunal Judgment Capital Assets Business Taxation December 2025 Judgments CourtKutchehry Special Direct Tax Law Depreciation Disallowance
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Placeholder image for Jharkhand High Court: GST Refund Cannot Be Denied Without 15-Day Reply Time and Personal Hearing
Court News

Jharkhand High Court: GST Refund Cannot Be Denied Without 15-Day Reply Time and Personal Hearing

Jharkhand High Court rules GST refunds cannot be rejected without 15-day reply time and personal hearing under Rule 92(3), reinforcing taxpayer rights.

Jharkhand High Court GST Refund Rule 92(3) CGST Rules 2017 GST Refund Rejection Natural Justice Taxpayer Rights GST Litigation High Court Judgment Indirect Tax Law GST Compliance Refund Adjudication Indian Tax Law
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