Log in or register to post comments1 view Week No. 33 Week Duration Tue, 18/08/2026 - 12:00 - Sat, 22/08/2026 - 12:00 Rulings HC: Upholds deduction for provision towards contractual future road repairs u/s 37(1) despite subsequent expenditure HC: Condones Revenue’s appeal-filing delay of 156 days, bonafide administrative reason constitutes ‘sufficient cause’ ITAT: Deletes penalty u/s 270A on bonafide TDS interpretation despite confirmed quantum disallowance HC: Penalty notice requires mention of specific clause u/s 271(1)(c) on which penalty seeks to be imposed ITAT: REC sale proceeds non-taxable capital receipts, excludible from book profits u/s 115JB; Section 80IA inapplicable ITAT: Restricts taxation of doctor’s professional receipts to 50% despite non-filing of ITR; Follows consistent presumptive treatment ITAT: CIT(A)’s direction to reopen assessment for different AY beyond jurisdiction; Quashes reassessment ITAT: Deletes Sec.69 addition on stamp-duty payment as ITR established receipt from father-in-law ITAT: TDS provisions inapplicable for relevant AY, being first year for tax audit; Deletes penalty u/s 271(1)(c) Rate: Select ratingGive it 1/5Give it 2/5Give it 3/5Give it 4/5Give it 5/5