Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court
5 Nov 2025 4:25 PM IST
Approval From Higher Authority Mandatory For Issuing Notice U/S 148 Income Tax Act After Expiry Of 3-Year Limitation: Madras High Court
3 Nov 2025 7:25 PM IST
S.36(1)(vii) Income Tax Act | Closing Individual Debtor Accounts Not Mandatory For Bad Debt Deduction: Kerala High Court
27 Oct 2025 4:55 PM IST
Income Tax Act | Failure To Raise Timely Objection To Jurisdiction U/S 143(2) Bars Assessee From Challenging Assessment: Chhattisgarh HC
23 Oct 2025 4:15 PM IST
Income Tax Act | Deputy Commissioner Cannot Act Beyond DRP Directions; Assessment After S.144C(13) Time Limit Invalid: Bombay High Court
15 Oct 2025 12:15 PM IST
S.276 Income Tax Act | Director Can't Be Prosecuted Individually For Transferring Company Asset To Relative Without Consideration: Delhi HC
12 Oct 2025 2:15 PM IST
