Judgement

The GSTAT held that a real estate project is considered completed only upon the actual issuance of the Occupancy Certificate and not on filing an application for the same.

GSTAT Rules That Project Completion Begins on Actual Occupancy Certificate, Not Mere Filing of Application

ITAT remanded the tax appeal to the CIT(A) for a fresh decision after directing that the assessee be given a reasonable opportunity of being heard.

ITAT Sends Tax Appeal Back To CIT(A) For Fresh Hearing After Granting Opportunity

News

The Income Tax Department has introduced an additional field to provide a secondary address across all income tax return (ITR) forms for the Assessment Year (AY) 2026-27.

Income Tax Dept Introduces Additional Field To Disclose Secondary Address in All ITR Forms for AY 2026-27

The Tribunal granted relief by allowing a missed exemption claim arising from an inadvertent error in the tax return.

ITAT Grants Tax Exemption Relief to Educational Institution Despite Return Filing Error

The ITAT Delhi held that penalty cannot be sustained when satisfaction was recorded only for Transfer Price Adjustment

ITAT Quashes Section 271(1)(c) Penalty on EPF Disallowance for Lack Of Satisfaction

The ITAT quashes reassessment proceedings, holding that an unsigned Section 148 notice is invalid and void ab initio under the Income Tax Act.

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GSTAT Rules That Project Completion Begins on Actual Occupancy Certificate, Not Mere Filing of Application

ITAT Sends Tax Appeal Back To CIT(A) For Fresh Hearing After Granting Opportunity

Income Tax Dept Introduces Additional Field To Disclose Secondary Address in All ITR Forms for AY 2026-27

ITAT Grants Tax Exemption Relief to Educational Institution Despite Return Filing Error

ITAT Quashes Section 271(1)(c) Penalty on EPF Disallowance for Lack Of Satisfaction

ITAT Strikes Down Entire Reassessment Proceedings Over Unsigned Section 148 Notice