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- Non-service of tax demand notices led the Court to quash section 220...
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- Reassessment limitation for escaped immovable property income upheld under...
- Interest definition and independent deduction claims upheld for financial...
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- Slump sale capital gains under section 50B: omitted capital...
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- Unexplained unsecured loans and on-money receipts: ITAT upheld restricted...
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- Ad hoc disallowance of truck rent curtailed to 2%, while unpaid motor...
- Set-off of earlier years' charitable deficit under section 11 allowed for...
- Jurisdictional defect in scrutiny notice invalidated the assessment;...
- Provisional bank stock statements cannot override audited books absent...
- Statutory appeal remains available after failed revision; explained cash...
- Reasoned quasi-judicial orders required in smuggling disputes; summary...
- Charitable trust accumulation: vague Form No. 10 wording cannot deny...
- Natural justice in customs confiscation: prior failure against a...
- Conditional provisional release of seized imported goods allowed, while...
- RSP-based customs valuation cannot fasten extra duty on importers for...
- Pari passu interim dividend in liquidation must exclude alleged excess...
- IB Code moratoriums are confined to the debtor in insolvency and do not...
- Approved resolution plan binds distribution to dissenting financial...
- Restoration after dismissal for default cannot bypass express limitation...
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- 2026 (4) TMI 1902
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