Karnataka HC quashes tax assessment reopening for AY 2014-15, ruling that re-evaluating previously scrutinized TDS constitutes a mere change of opinion.
The Supreme Court sets aside a Bombay High Court ruling, confirming that COVID-19 limitation extensions apply to the 120-day written statement deadline.
Explore the section mapping cheat sheet comparing the Income-tax Act 2025 and 1961 for everyday provisions including deductions, TDS, TCS, and capital gains.
Learn how GSTAT Thiruvananthapuram ruled that an audit objection alone cannot justify a Section 74 penalty for suppression under Goods and Services Tax.