Judgement

Additions under Sections 69A/69B invalid without linking seized documents to assessee.

Loose Papers Alone Insufficient for Section 69A/69B Additions

ITAT deletes share capital addition; documentary evidence sufficient despite directors not appearing before AO.

Section 68 Addition Deleted Where Investors Duly Verified by AO

Articles

ITR-4 for FY 2025-26 introduces new disclosures, expanded eligibility, mandatory validations, and tax regime compliance requirements, making careful and timely filing essential for taxpayers

Sugam, not so Sugam: Don’t File ITR-4 Until You Check These 10 New Income Tax Changes

High Court quashes time-barred Service Tax notice; no evidence of suppression or fraud found.

Extended Limitation Cannot Apply Without Evidence: High Court

Extended Limitation Cannot Apply Without Evidence : High Court

ITAT deletes additions on demonetisation cash deposits and unsecured loans under Section 68.

Cash Deposits from Sales Not Unexplained, Rules Tribunal

The ITAT deletes the Rs 568 crore addition and holds the genuine share premium not taxable under Section 68.

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Loose Papers Alone Insufficient for Section 69A/69B Additions

Section 68 Addition Deleted Where Investors Duly Verified by AO

Sugam, not so Sugam: Don’t File ITR-4 Until You Check These 10 New Income Tax Changes

Extended Limitation Cannot Apply Without Evidence : High Court

Cash Deposits from Sales Not Unexplained, Rules Tribunal

Share Premium Not Taxable Under Section 68, Rules ITAT