Tax Guru

Belated Filing Alone Doesn’t Nullify 80P Deduction at CPC Stage: ITAT Lucknow

ITAT ruled that deductions under section 80P cannot be disallowed at the CPC stage for returns filed after the due date prior to Finance Act 2021. The matter was remanded for proper verification by ...

Income Tax department to have your bank account and email access from April 1? Modi government issues clarification, says…

Unless a taxpayer is subjected to a formal search operation due to evidence of large-scale tax evasion, the department has no ...
Tax Guru

Late Form 67 Filing Ignored Because FTC Is a Vested Treaty Right

The ITAT held that late filing of Form 67 cannot defeat a valid FTC claim. The ruling clarifies that procedural delays do not override substantive treaty ...

ITR filed, but still not processed by CPC? Here's how taxpayers can legally claim their income tax refund

If your ITR does not get processed by 31 December 2026, or within the relevant deadline for previous assessment years, the ...
LiveLaw

100 Important Supreme Court Judgments Of 2025 - Part 2 [26-50]

Supreme Court Constitutes National Task Force To Address Mental Health Concerns In CollegesCase Details: Amit Kumar & Ors. v.