ITAT Pune rejects debt-to-equity reclassification for AY 2013-14 and remands the debenture interest ALP issue for fresh ...

Bombay HC's 2019 Kanchanganga ruling treated intended commercial property development as a commercial dispute; later Supreme ...

NCLAT holds that a written loan agreement is not mandatory to prove financial debt; bank records, balance sheets and TDS can ...

ITAT Bangalore deletes additional Section 14A disallowance because the AO failed to examine accounts and record satisfaction ...

GST amendments from 1 November 2026 simplify post-sale discounts, extend 90% provisional refunds to inverted duty claims and ...

Karnataka High Court allows Revenue appeal and sets aside ITAT relief on Section 14A disallowance where no exempt income was ...

NCLAT upholds Section 7 IBC admission, holding that loan acknowledgments, interest payments and TDS establish financial debt ...

NCLT dismisses Section 7 IBC petition after finding that a ₹3.76 crore inter-corporate loan breached Section 186 and lacked ...

ITAT Lucknow upholds reopening over cash deposits but reduces estimated profit from 20% to 12.5%, citing past results and ...

ITAT Lucknow remands ₹39.26 lakh additions involving third-party Excel entries, cross-examination and disputed property ...

ITAT Hyderabad deletes ₹25.19 lakh penalty under Section 270A where omission of labour cess disallowance was bona fide and ...

ITAT Agra condones 2,404-day delay and holds CIT(A) cannot decide appeal merits after refusing condonation; leave encashment ...