The Ahmedabad ITAT set aside a ₹1 lakh penalty under Section 271BA, ruling that failure to electronically file the Form 3CEB transfer pricing report was a mere technical and procedural default.

Govt employee reduced bribe to Rs 2,500 from Rs 4,000; Police lay trap and arrests him; he fights legal battle for 14 years; ...

ITAT Chennai held that reassessment notice issued by the Jurisdictional Assessing Officer post Faceless Assessment instead of National Faceless Assessment Centre is void and invalid. Accordingly, ...