ITAT Delhi held that granting of single approval under section 153D of the Income Tax Act for difference assessment years and ...

ITAT Hyderabad held that reference to special audit u/sec.142(2A) of the Act dated 31.12.2018 without satisfying the conditions provided therein, is arbitrary, illegal and void abinitio. Accordingly, ...

ITAT Delhi held that registration granted under section 12A of the Income Tax Act cannot be cancelled with retrospective effect as the concept of ‘specified violations’ u/s. 12AB(4) is effective only ...

ITAT Mumbai held that set off of loss of Permanent Establishment [PE] against the interest income received from External Commercial Borrowing, on which benefit of concessional rate tax availed, is ...

Gujarat High Court held that order of acquittal passed by Trial Court justified as accused has created a reasonable doubt of financial capacity of applicant to give hand loan and applicant has failed ...