Notifications

The CBDT has notified the District Legal Services Authority, Jind, for income tax exemption under Section 10(46) on specified income, subject to prescribed conditions.

CBDT Grants Income Tax Exemption To DLSA Jind, Under Section 10(46) for AYs 2023-24 to 2026-27

Judgement

ITAT directed fresh verification to determine whether disputed salary had actually become due to the assessee.

ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

ITAT held that the assessee showed sufficient cause for delay caused by the death of his tax consultant.

ITAT Condones Delay After Tax Consultant's Death, Restores Appeals for Fresh Hearing

Delay caused by employer's delayed Form 16 issuance held to be sufficient cause; reassessment remanded to AO.

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

ITAT accepts TNMM for royalty, remands commission benchmarking, and grants relief on Section 54G claim.

ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission Benchmarking

HC quashed the reassessment notice, ruling that reopening an assessment without fresh tangible material amounts to an impermissible change of opinion.

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CBDT Grants Income Tax Exemption To DLSA Jind, Under Section 10(46) for AYs 2023-24 to 2026-27

ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

ITAT Condones Delay After Tax Consultant's Death, Restores Appeals for Fresh Hearing

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

ITAT Deletes TP Royalty Adjustment, Orders Fresh Review of Commission Benchmarking

HC Rules Income Tax Reopening Illegal Without Fresh Tangible Material and Based on Mere Opinion Change