Company electing 115BAA taxed at 22% on all income including long-term capital gains; section 112 not applicable

Tax authority extends AY2025-26 filing deadlines under Section 119; ITR due 10 Dec 2025, audit report due 10 Nov 2025

DRP directions uploaded to ITBA with DIN on 26/05/2022 treated as service under s.144C(13); assessment order on 01/07/2022 time-barred

Executive circulars not binding; interest arises only under Section 220(2); s.156 demand effective from 07.10.1998

Petition allowed; s.148A(d) order and s.148 notice quashed for AY2017-18 due to deactivated PAN and AO verification failure

s.144C(13) mandatory: AO must follow DRP directions within one month; transfer-pricing addition time-barred, refund with interest ordered

Rectification under Section 254(2) denied where ITAT order deleting Section 36(1)(va) disallowance stood when issued

Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal

Settlement proceeds received for relinquished claim held capital receipt, not taxable as capital gains; assessment recharacterisation overturned

Payee's tax discharge prevents payer being deemed assessee in default under s.201/201(1A); only 4% supervision fee taxable under s.194J

Non-resident Belgian company's receipts not fees for technical services (FTS) under Article 12(3)(b) DTAA and s.9(1)(vii) of Act on facts

Decision allows improvement costs and brokerage deductions; directs deletion of s.69C disallowance, finds s.133(6) queries insufficient

Assessment under section 143(3) read with section 153A invalid where no valid search of assessee's premises occurred

Assessee entitled to deductions under s.36(1)(vii) and s.36(1)(viia)(c); s.36(1)(viii) independent; s.14A limited; rent remitted under s.158A

UAE subsidiary not proprietorship; its income not taxable to assessee; fittings classed as plant with 15% depreciation; s.37(1) disallowance deleted

Primary agricultural credit society entitled to deduction under section 80P(2)(a)(i) for interest on member loans

Assessee succeeds: s.14A and r.8D disallowances deleted; r.8D(2)(ii)/(iii) confined, s.36(1)(iii) additions removed; commissions and inter-company adv...

Revenue appeal dismissed; sales-tax/excise and TUF subsidies treated as capital receipts; s.14A Rule 8D disallowance deleted

Authority's refusal to condone delay under s.119(2)(b) quashed; Form-10B 'obtained' (not necessarily filed) before return must attract clause 4(i)

Quashing rejection of Form-1 under DTVSV Scheme 2024; declarant with pending appeal on 22.07.2024 qualifies as appellant