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Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Exemptions, Revision, Deductions, Limitation, Appeal, Reassessment, Legacy Dispute Resolution, Faceless assessment and much more.
The Income-tax Tax Act, 2025 is concise, lucid and easy to read and understand which will help in reducing disputes, litigations and provide clearer tax certainty to taxpayers.
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, Appeal, Reassessment, Business expenditure, Penalty proceedings and much more.
“The Tribunal apparently failed to appreciate that the calculations made by the respondents overlooked proviso (b) to Rule 6 as well as Rule 8 of the Central Civil Services (Commutation of Pension) Rules, 1981 and commutation value expressed as number of years of purchase, prejudicial to the petitioner cannot be applied.”
Gauhati High Court: A Division Bench of Ajai Lamba, C.J. and Achintya Malla Bujor Barua, J., ordered the Customs department to speed