Judgement

High Court Holds That Limitation Begins From Date of Service of ITAT Order, Not Date of Passing; Allows Assessee to Raise All Grounds in Pending Appeal

HC Says Rectification Application Was Within Time: ITAT Misapplied Limitation Under Section 254(2)

Tribunal rules that entrepreneurship-focused programmes qualify under “General Public Utility,” and commercial receipts do not breach the Section 2(15) threshold

Big Relief for Non-Profits: Event Income Within 20% Limit, Not Commercial

Court holds that a society whose banking licence was cancelled cannot be treated as a Co-operative Bank

Co-operative Bank Is Also a Co-operative Society; HC Strikes Down Section 148 Notices

Court rules that AO cannot invoke Section 153C based on public-domain inquiry when seized documents do not “relate to” the assessee

High Court Quashes 153C Notices: No Incriminating Material Linking Assessees to Land Deal Found in Search

Assessment reopened despite full scrutiny in original proceedings; Court holds AO unsure of escapement and reopening unsustainable.

High Court Quashes Reopening Under Section 148: No New Material, Mere Change of Opinion

Holding that the substantial justice should prevail over technicalities, the Tribunal condoned the delay.

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HC Says Rectification Application Was Within Time: ITAT Misapplied Limitation Under Section 254(2)

Big Relief for Non-Profits: Event Income Within 20% Limit, Not Commercial

Co-operative Bank Is Also a Co-operative Society; HC Strikes Down Section 148 Notices

High Court Quashes 153C Notices: No Incriminating Material Linking Assessees to Land Deal Found in Search

High Court Quashes Reopening Under Section 148: No New Material, Mere Change of Opinion

ITAT Condones Delay Caused Due to a Bona Fide Belief of Charitable Trust