Judgement

ITAT condoned a 58-day delay caused by consultant negligence and remanded the Rs 92.67 crore addition case for fresh adjudication, citing violation of natural justice.

ITAT Sets Aside Rs 92.67 Crore Income Tax Addition for Violation of Natural Justice

ITAT restored the appeal, ruling that CIT(A) cannot dismiss an appeal solely for non-prosecution and must decide it on merits.

Income Tax: ITAT condones delay of 400 days in filing appeal, imposes cost on Taxpayer

Articles

An overview of the revised TDS provisions on property purchases under Section 393(1) of the Income Tax Act, 2025, effective April 1, 2026.

Section 393(1) Explained: New TDS Rules on Property Purchase

ITAT allows actuarial employee benefit provisions, deletes major expense disallowances, and grants substantial relief

Actuarial Employee Benefit Claims Allowed; ITAT Deletes Large Expense Additions

A unified declaration (Form 121) under the Income Tax Act 2025 enabling eligible taxpayers to claim TDS exemption by declaring nil tax liability.

EPFO releases clarification for transition from Income Tax Form 15G/15H to unified Form 121

The tribunal ruled that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred.

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ITAT Sets Aside Rs 92.67 Crore Income Tax Addition for Violation of Natural Justice

Income Tax: ITAT condones delay of 400 days in filing appeal, imposes cost on Taxpayer

Section 393(1) Explained: New TDS Rules on Property Purchase

Actuarial Employee Benefit Claims Allowed; ITAT Deletes Large Expense Additions

EPFO releases clarification for transition from Income Tax Form 15G/15H to unified Form 121

Substantial Justice Should be Preferred Over Technical Delay in Appeal Filing: ITAT