This article covers the ICAI CA Intermediate Previous Year Question Papers along with Suggested Answers.

ICAI CA Intermediate Previous Year Question Papers with Suggested Answers

Download CA IPCC Suggested Answers of Group-I Old Course:

Download CA IPCC Suggested Answers of Group-II

Download CA IPCC Question Papers of Group-I

Download CA IPCC Question Papers of Group-II

The ITAT has upheld the disallowance of delayed employees' PF/ESI contributions under Section 143(1), ruling that CPC can make such adjustments while processing income tax returns.

Delayed PF/ESI Deposits Can Be Disallowed During ITR Processing, Holds ITAT

The ITAT Delhi remands Section 11 exemption case after the tax authorities fails to prove that educational institute engaged in trade or commercial activities.

ITAT Remands Section 11 Exemption Case After Revenue Fails to Prove Taxpayer's Engagement in Commercial Activity

The Centre has re-appointed Ravi Agrawal as CBDT Chairman on a six-month contract from July 1 to December 31, 2026.

Government Re-Appoints Ravi Agrawal as CBDT Chairman for Six Months

The ITAT Mumbai deleted the Rs 7 lakh addition under Section 69A, holding that credible evidence and consistent explanations outweigh mere suspicion in unexplained cash cases.

ITAT Deletes Rs 7 Lakh Section 69A Addition, Says Suspicion Alone Cannot Replace Proof

The HC dismissed a writ petition challenging personal tax recovery under Section 179, holding that adequate protection had already been granted by directing authorities to first recover dues from the company.

Tax Recovery Must First Target Company: High Court Finds Existing Protection Sufficient and Dismisses Plea

The ITAT sets aside the CIT(A)'s order, holding that under Section 56(2)(x), stamp duty value on the date of allotment applies when part payment was made earlier.

ITAT Rules Stamp Duty Value to Be Considered at Allotment Date under Section 56(2)(x)

The High Court observed that the adjudicating officer did not have the benefit of the company's response when passing the order.

Karnataka High Court Gives Another Chance in GST Matter Due to Lack of Hearing

The Tribunal upheld a Supreme Court ruling that if the cause of delay given by the appellant is not refuted, the delay should be condoned.

Delay Should Be Condoned if Explanation is Unrefuted: ITAT

The tribunal held that the court or tribunal must follow the principles of substantial justice rather than technicalities.

Non-Service of Income Tax Notice, Ill health of taxpayer, ITAT condones Appeal filing delay

The tribunal held that rejecting accounts solely because some suppliers did not respond was bad in law.

Books of Accounts Cannot be Rejected Without Any Specific Defect: ITAT Kolkata

The company was allowed to file its reply to the notice, and the authorities were directed to review everything before making a final decision.

Karnataka High Court Sends ITC Matter Back to GST Authorities for Reconsideration

Income Tax

Finance

ICAI

Judgement

ITAT

ITAT Delhi

Chartered Accountant

Institute of Chartered Accountants of India

CBDT

The ITAT restored a firework seller's income tax appeal after the assessee claimed that physical hearing notices were never received.

No Physical Income Tax Notice? ITAT Gives Firework Seller a Fresh Hearing

Income Tax Department has released quarterly Forms 121, 138, 140, 143, 144, 147 and 148 on the e-Filing Portal for filing under Income Tax Rules, 2026.
 

Income Tax 2025 e-Filing Portal Update: Quarterly Forms Now Live

The ITAT held that a mere mismatch in a trade creditor's closing balance cannot justify an addition under Section 68 when the purchases, sales, and closing stock have already been accepted by the AO.