Judgement

Additions under Sections 69 and 69C set aside as digital evidence lacked valid chain of custody and legal sanctity under Section 65B of the Evidence Act

ITAT Rejects WhatsApp Image Evidence; Rs. 2 Cr Cash Addition in Property Deal Quashed

Reopening under Sections 148A(d) and 148 held invalid where identical issue was examined and accepted in original scrutiny assessment

HC Quashes Reassessment on Change of Opinion in Section 56(2)(x) Property Valuation Case

High Court holds that corporate advertisement expenses are allowable as revenue expenditure

Advertisement Spend Is Revenue, Not Capital: Gujarat HC Dismisses Revenue’s Appeal

The ITAT had directed the AO to allow the deduction under Section 10A, ruling that Section 10A(9) was no longer applicable due to an amendment in 2004.

ITAT Allows Deduction Claim Under Section 10A of Income Tax Act Subject to Verification

Articles

Section 154 allows taxpayers or the Income-tax Department to correct mistakes apparent on record in tax orders.

Understanding Rectification of Income-tax Mistakes Under Section 154

The Tribunal held that the approval granted by the PCIT was in a mechanical way and without the independent application of mind and the same is invalid.

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ITAT Rejects WhatsApp Image Evidence; Rs. 2 Cr Cash Addition in Property Deal Quashed

HC Quashes Reassessment on Change of Opinion in Section 56(2)(x) Property Valuation Case

Advertisement Spend Is Revenue, Not Capital: Gujarat HC Dismisses Revenue’s Appeal

ITAT Allows Deduction Claim Under Section 10A of Income Tax Act Subject to Verification

Understanding Rectification of Income-tax Mistakes Under Section 154

ITAT Quashes Reassessment Due to PCIT's Mechanical Approval