News Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside RawlawDecember 13, 20255 min read
News Kerala High Court holds “temple income tax proceedings cannot bypass statutory protections and Devaswom control” — coercive recovery and bank attachments against temples set aside RawlawDecember 13, 20255 min read
News Kerala High Court holds “interest on agricultural income tax takes the colour of the tax itself” — deduction under Section 37 denied as agricultural income is exempt RawlawDecember 13, 20255 min read
News Kerala High Court holds “penalty proceedings cannot survive when the foundation assessment itself fails” — income tax penalties quashed as consequential and unsustainable RawlawDecember 13, 20254 min read
News Bombay High Court “section 153A cannot be used to reopen completed assessments without incriminating material” — revenue appeal dismissed as foreign ‘base note’ held insufficient to justify additions after search RawlawDecember 11, 20255 min read
News Madras high court holds that “delay in filing Form 10B should not come in the legitimate way of exemptions” — Court quashes rejection order and directs fresh assessment subject to charitable contribution RawlawNovember 30, 20256 min read
News Kerala High Court holds that “mere extraction of assessment findings cannot satisfy Section 250(6)” — quashes faceless appellate order for failing to record independent reasons RawlawNovember 20, 20255 min read
News Kerala High Court declares that “the assessee does not have control over the pen of the Assessing Officer” — revisional powers under Section 263 cannot be invoked when inquiry was actually conducted and the issue must instead be decided on merits RawlawNovember 20, 20256 min read
News Income Tax Appellate Tribunal, Mumbai: “Disallowance Cannot Exceed Total Expenditure and Must Follow Objective Satisfaction” — Tribunal Rejects Revenue Appeal on Section 14A, Holds AO Failed to Record Proper Satisfaction RawlawNovember 16, 20255 min read
News Madras High Court quashes reassessment proceedings under the Income Tax Act: “A reassessment notice issued beyond the surviving period is time-barred” RawlawNovember 8, 20255 min read
