News Kerala High Court holds “Section 263 cannot be expanded beyond the Commissioner’s own reasons” — tribunal erred in sustaining revision on grounds never invoked by the revisional authority RawlawDecember 13, 20255 min read
News Madras High Court holds “rectification cannot become review in disguise” — Income Tax Appellate Tribunal exceeded jurisdiction under Section 254(2) by re-adjudicating merits and enhancing income RawlawDecember 13, 20255 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
