The dispute concerned alleged bogus agricultural income taxed as unexplained money under Section 69A. The Tribunal set aside the addition and directed the AO to re-examine evidence before reaching a ...

The case involved estimated addition on agricultural income and dismissal of appeal for non-prosecution. ITAT held such dismissal invalid and ruled that arbitrary estimation without evidence cannot ...

The article highlights how simple game formats deliver immediate enjoyment without lengthy tutorials. It shows that faster ...

The case examined if failure to conduct audit permits arbitrary profit estimation. The ITAT ruled that absence of audit alone cannot justify 8% estimation when books are maintained and not ...

The issue was whether demonetisation cash deposits can be taxed as unexplained credits solely due to use of SBN. The ITAT held that proper explanation and records negate automatic addition under ...

The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural ...

The framework clarifies that relief from higher TDS/TCS applies only within specific timelines under CBDT circulars. PAN activation alone does not remove past demands ...

Goa notifies 30 June 2026 as deadline to file GST Appellate Tribunal appeals for orders communicated before 1 April 2026 under Section 112 of the Goa GST ...

The Tribunal examined denial of rebate due to technical computation issues. It held that deduction must be granted as income was below ₹7 lakh and statutory conditions were ...

The Court held that insolvency proceedings cannot be invoked after completion of SARFAESI auction to stall recovery. It clarified that Section 96 moratorium cannot undo concluded ...

The content explains how SIP calculators help estimate potential returns and simplify investment decisions. It highlights ...

The court examined whether penalty and detention without notifying the known owner violated natural justice. Interim relief ...