Discover how ITAT Amritsar ruled that a minor nine-day delay in filing Form 10IE due to technical portal issues does not invalidate Section 115BAC tax benefits.
ITAT Chandigarh decides that excess cash and stock from surveys qualify as business income, blocking retrospective application of the 60% Section 115BBE rate.
Delhi ITAT rules payment gateway charges are service fees rather than commissions, exempting them from Section 194H TDS without a principal-agent nexus.
Discover how the ITAT Visakhapatnam ruled on a registered society appeal, allowing normal tax rates under Section 167B for income below the taxable limit.