The ITAT ruled that an inadvertent mistake in selecting the assessment year while filing Form 10AB cannot defeat an existing valid registration. Mechanical rejection without record verification was ...
The Tribunal ruled that once the original notice itself is jurisdictionally invalid, later compliance with section 148A is irrelevant. Foundational defects cannot be remedied ...
The AO passed a rectification order while the core section 50C addition was pending fresh adjudication. ITAT ruled that such parallel adjudication leads to inconsistency and must be ...
Prepare for the 2026 tax season. Find key deadlines, including the expected April 15 filing date, and learn why the IRS is ...