The dispute concerned the correct terminal point for computing six assessment years under section 153C. The Tribunal...
Income Tax
The Tribunal held that revision under section 263 is invalid where the Assessing Officer has already conducted...
The ruling clarifies that mere reproduction of third-party information alleging disproportionate assets is insufficient. The Assessing Officer...
The Tribunal noted that no construction investment occurred during the year under appeal. Accordingly, no addition for...
It was ruled that under-reported revenue cannot be inferred solely from service tax data when no defects...
Tribunal held that unsecured loans cannot be treated as unexplained where confirmations, bank statements, and tax returns...
It was ruled that reassessment proceedings must be initiated only through the faceless mechanism after the CBDT...
The Tribunal held that a penalty order issued after the death of the assessee is void ab...
The Tribunal emphasized that the assessee had no individual business in electronic goods. In the absence of...
Upholding the appellate order, the Tribunal ruled that section 68 applies only to credits of the relevant...