The Tribunal held that even extraordinary circumstances like COVID-19 do not justify appeals filed after limitation expiry.

The Court rejected the anticipatory bail application as the applicant was absconding and implicated in a fraudulent lottery ...

ITAT restored Rs. 20 Cr in unsecured loans, interest, and squared-up loans for fresh verification, noting CIT(A) erred by ...

The Court held that the appellate authority set aside a refund without proper scrutiny or reasoning. The matter was remanded ...

The Court held that Section 44AF, as a special provision, overrides the requirements of Section 139(9). It ruled that ...

The Court confirmed that statements recorded during a survey cannot form the basis for tax additions if the assessee is not allowed to challenge ...

Tribunal held that delays caused by pandemic disruptions and internal management-auditor communication issues constitute reasonable cause under Section 274, deleting ₹2.42 lakh ...

The Court held that intercepted calls and investigation records did not establish demand or acceptance of illegal gratification. It affirmed that no material linked the accused to the alleged ...

ITAT Agra held that purchases made by a tenant cannot be attributed to the landlord, deleting ₹2.50 crore addition for alleged bogus meat purchases, emphasizing factual accuracy in ...

ITAT Pune ruled that income from temporarily letting sugar factory assets is business income, not “Income from Other Sources,” allowing set-off of brought-forward ...

The Tribunal held that passing assessment orders after the statutory one-month period prescribed under Section 144C(13) is ...

The Court held that a provisional attachment cannot continue beyond one year under Section 83 and ordered release of the account with a requirement to maintain a ₹10 lakh minimum ...