Jan 27, 2026
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High Court
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HC: Slams Revenue’s approach rendering Sec. 197 as ‘waste piece of paper’; Orders Nil-certificate issuance…
Feb 13, 2026
Income tax Appellate Tribunal
ITAT: Deletes addition u/s 69 as source of expenditure duly explained & recorded in books
Feb 13, 2026
Income tax Appellate Tribunal
ITAT: Mere reliance on RP report filed before NCLT insufficient to establish misappropriation; Deletes Sec.…
Feb 13, 2026
Income tax Appellate Tribunal
ITAT: No Sec. 14A disallowance where no exempt income earned; Allows withdrawal of suo motu disallowance
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