The ITAT held that without a condonation petition, a 300-day delay cannot be excused. The ruling underscores that delay must be justified before merits—including Section 80P—can be ...
The High Court declined to interfere with a penalty imposed under Section 271(1)(c) after the Department failed to produce a 2008 notice. The Court directed the assessee’s legal heirs to pursue the ...
On November 20, 2025, Mr. Shah received a favourable ruling from the Income Tax Appellate Tribunal (ITAT) Surat which deleted ...
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