Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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ITAT rules reassessment beyond 4 years invalid if full disclosure made; audit objections alone cannot justify reopening.
Calcutta HC rules GST assessment without hearing violates natural justice; remands case under Section 75(4) CGST Act.
ITAT Mumbai grants Rs 83 lakh capital gains relief, rules reassessment invalid due to jurisdiction error under Section 54F.
The ITAT Mumbai Bench ruled that a ₹1.75 crore gift from a mother’s FD maturity cannot be treated as unexplained investment under Section 69 of the Income Tax Act. The 2026 judgme…
The Delhi High Court ruled that invalid references to Swiss authorities under the Indo-Swiss DTAA cannot extend limitation for tax assessments. The 2026 judgment reinforces taxpay…