The Tribunal held that rejection of 80G approval solely on religious objects was insufficient without examining whether religious expenditure exceeded 5% of total income. The matter was remanded for ...

The Tribunal held that once loan transactions are routed through banking channels and identity and genuineness are established, the assessee cannot be asked to prove the source of the source. The ...

The Tribunal held that absence of a show cause notice under Section 28(1) vitiated the demand. Failure to produce the notice even after ten years proved fatal to the Revenues ...

The Tribunal held that once retail liquor sales were accepted and income estimated, cash deposits used for liquor purchases could not be treated as unexplained under Section 69A. The addition was ...

ITAT Ahmedabad allowed three appeals for statistical purposes by setting aside CIT(A) orders and directing fresh adjudication, subject to deposit of ₹5,000 per case in the PM National Relief ...

The Court held that financial assistance equivalent to pay and allowances under the 2006 Rules must be deducted from Motor Vehicles Act compensation. Only overlapping benefits can be adjusted to avoid ...

The Supreme Court dismissed the Revenue’s plea after noting that earlier Tribunal and Supreme Court decisions covered the issue under Section 36(1)(viia). The High Court had rightly found no ...

Highlighting repeated flooding and large-scale public benefit, the Court refused to stop the embankment project. It concluded that the scheme was sanctioned after detailed study and served public ...

While declining to interfere with the embankment project, the SC permitted petitioners to submit a comprehensive representation to authorities. Construction of the project was not ...

The High Court held that once income is duly recorded in an Income Tax Return, the Tribunal need not examine the source of income in accident claims. Compensation was enhanced by applying correct ...

The Court held that teaser content indicated possible non-application of mind by CBFC and potential communal disharmony. It directed reconsideration of the revision petition and stayed release for 15 ...

PFRDA clarified that the NPS Vatsalya Scheme Guidelines 2025 take effect from 23 February 2026. The circular also directs stakeholders to read paragraph 12 alongside a related regulatory instruction ...