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Week No.
24
Week Duration
Sun, 14/06/2026 - 12:00 - Sat, 20/06/2026 - 12:00
Rulings
HC: HC: Quashes reassessment on Sec. 80-IA deduction, as accepted during original assessment; Change of opinion impermissible
HC: HC: Remands Sec. 119(2)(b) condonation plea rejected mechanically by applying subsequent restrictive CBDT circular
ITAT: ITAT: Application filed for registration u/s 80G(5) post-amendment valid, cites within timeframe as per CBDT circulars
ITAT: Restricts Sec. 69A cash-deposit addition to 15% being profit element from transport receipts; Gross turnover cannot be taxed
ITAT: ITAT: Restricts Sec. 69A addition on agricultural overdraft cash deposits to 50% sans contrary material/evidence
ITAT: Partly deletes Sec. 69A addition; Cash already taxed in preceding AY cannot be taxed again
Rate:

24-2026

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