Judgement

ITAT Deletes Section 69 Addition as Property Purchase Was Already Disclosed in Return Filed Under New PAN

The ITAT Delhi remands the transfer pricing dispute to the DRP for re-evaluation of comparables and working capital adjustment in AY 2021–22.

ITAT Remands Transfer Pricing Dispute: DRP to Reassess Comparables and Working Capital Adjustment

Articles

Form 10-IEA is a crucial declaration for business and professional taxpayers to opt out of or re-enter the default new tax regime, making it essential to understand its one-time switch rule, due dates, and ITR implications for AY 2026-27.

Everything You Need to Know About Form 10-IEA and Tax Regime Selection

Missed your ITR filing deadline? Learn the penalties, late fees, interest, loss of tax benefits, and the options still available under the Income Tax Act for AY 2026-27.


Missed Your ITR Due Date? Here's What Happens Next

The ITAT holds a consequential assessment cannot survive after a revision order is quashed without any stay order.

ITAT Quashes Consequential Assessment After Section 263 Revision Order Fails

ITAT taxes only commission, not entire cash deposits, where assessee acted as accommodation entry facilitator.

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ITAT Deletes Section 69 Addition as Property Purchase Was Already Disclosed in Return Filed Under New PAN

ITAT Remands Transfer Pricing Dispute: DRP to Reassess Comparables and Working Capital Adjustment

Everything You Need to Know About Form 10-IEA and Tax Regime Selection

Missed Your ITR Due Date? Here's What Happens Next

ITAT Quashes Consequential Assessment After Section 263 Revision Order Fails

ITAT Restricts Addition to Commission on Accommodation Cash Deposit Transactions