NRI assessment reopening quashed due to jurisdictional defects under sections 148 and 148A

ITAT quashes Section 153C assessment orders for lack of jurisdiction and improper satisfaction notes

TCS under Section 206C(1C) not applicable to compounding fees from illegal miners under MMDR Act

Assessee wins appeal as notice under section 148A quashed for failing mandatory seven-day response period requirement

PCIT validly initiated Section 263 revision proceedings for incomplete assessment verification despite pending writ challenges

ITAT deletes transfer pricing adjustment using TNMM over CUP method under Rule 10C(2) for potato cultivation licensing

Survey-declared excess stock income taxed as business income, not under sections 69/69C with 115BBE rates

Assessee not liable for TDS default on property transactions under Section 194IA when individual payments below threshold

ITAT deletes unexplained sales addition based on EmmEss-Gold software entries during survey action

Corporate guarantee commission to associated enterprises requires arm's length pricing under transfer pricing rules

Tax assessment can proceed despite insolvency resolution plan approval when fraudulent transactions exceed Rs 3 crores

ITAT upholds CIT(A) decisions on on-money addition restriction, transfer pricing deletions, and business expense allowances

Assessee must provide loan repayment currency documentation for transfer pricing interest rate benchmark determination under Section 92CA

ITAT allows section 11 exemption despite late Form 10B filing, treating procedural delays as curable defects

ITAT quashes reopening assessment under Section 147 beyond four-year limit without establishing non-disclosure of material facts

Compounding fees from illegal miners under Section 23A MMDR Act not subject to TCS under Section 206C IT Act

Assessee's Rs. 707.56 crore loss from Harshad Mehta scam allowed as deductible business expenditure

Unauthorized assessment transfer upheld due to delayed challenge; land acquisition compensation taxability remitted for fresh consideration under Sect...

Income tax exemption cannot be denied solely for eight-day delay in filing audit report under Rule 17B

ITAT upholds deletion of Section 68 addition for company-to-LLP conversion capital transfer to partners