Log in or register to post comments2 views Week No. 13 Week Duration Sun, 29/03/2026 - 12:00 - Sat, 04/04/2026 - 12:00 Rulings HC: Capital gain on business assets to pass through Profit & Loss account, not reserves, for Section 115JB book profits ITAT: Sec. 14A disallowance unsustainable on interest receipts between BNP Paribas HO & Branch basis 'mutuality principle' ITAT: Sec. 68 additions in first year of operation unsustainable; Deletes addition as genuineness & creditworthiness satisfied ITAT: Agreement date is "appointed date" for Sec. 50C valuation; Sec. 54 deduction allowable from date of registered transfer ITAT: Quashes assessment due to time barred Sec. 143(2) notice; Limitation provision non-compliance, a substantive illegality ITAT: Payment for project-specific architectural & consultancy services not FTS sans ‘make available’; No TDS liability ITAT: Quashes Sec. 153C assessment based solely on third party document sans corroborative incriminating evidence ITAT: Deletes Sec. 68 addition as Assessee sufficiently proved creditworthiness & genuineness of share capital Rate: Select ratingGive it 1/5Give it 2/5Give it 3/5Give it 4/5Give it 5/5