The Karnataka High Court invalidated a faceless assessment because the show-cause notice gave the assessee less than seven days to respond, violating mandatory SOP and principles of natural ...

Section 14A disallows expenses related to tax-exempt income. Rule 8D provides the formula, ensuring only taxable-income-related expenses are ...

The Supreme Court held that GST exemption depends on residential use of the property, not the commercial status of the tenant. Hostels and long-term PGs qualify as residential ...

The ITAT held that limitation under section 144C(13) starts from the date DRP directions are uploaded on the ITBA portal. A final order passed beyond this deadline was declared void ab ...

The ITAT held that CPC and CIT(A) acted prematurely in denying section 80P deduction while a section 119 condonation application was awaiting decision. The matter was remanded for fresh adjudication ...

The High Court held that an assessment completed without granting a real opportunity to respond cannot stand. Ex parte reassessment and penalty orders were therefore set ...

The issue was whether mutation could be refused solely because it was sought on the basis of a will. The Supreme Court held that such refusal was erroneous and restored mutation, clarifying that ...

The ITAT held that approval merely stating “Yes, I am satisfied” shows no application of mind. Such sanction fails the statutory requirement and invalidates ...

The High Court held that granting less than seven days to reply to a show-cause notice violates mandatory SOPs. Such a breach vitiates the entire faceless assessment ...

The issue was whether ITC could be recovered from a bona fide recipient without first proceeding against the supplier. The key takeaway is that statutory procedure under Section 42 must be followed ...

The representation points to widespread taxpayer hardship due to late ITR utilities and faulty AIS-driven mismatch alerts. KSCAA stressed that technology-led compliance must remain facilitative, not ...

The ITAT held that disallowance under Section 36(1)(iii) requires factual verification of business purpose. Interest-free loans to group entities were sent back for fresh ...