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Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court

5 Nov 2025 4:25 PM IST

Detailed Inquiry Into Legality Of Transfer Of Property Cannot Be Adjudicated In Summary Proceeding U/S 7 IBC: NCLT New Delhi

Detailed Inquiry Into Legality Of Transfer Of Property Cannot Be Adjudicated In Summary Proceeding U/S 7 IBC: NCLT New Delhi

20 Sept 2025 4:45 PM IST

Unfair To Presume That Plea Of Limitation Cant Be Adjudicated By Arbitrator, Court U/S 11 Must Not Conduct Roving Inquiry: Telangana High Court

Unfair To Presume That Plea Of Limitation Can't Be Adjudicated By Arbitrator, Court U/S 11 Must Not Conduct Roving Inquiry: Telangana High Court

15 May 2025 3:45 PM IST

[Arbitration Act] Pre-Referral Jurisdiction Of Court U/S 11(6) Includes Inquiry On Whether Claims Are Ex-Facie & Hopelessly Time Barred: Calcutta HC

[Arbitration Act] Pre-Referral Jurisdiction Of Court U/S 11(6) Includes Inquiry On Whether Claims Are Ex-Facie & Hopelessly Time Barred: Calcutta HC

2 March 2025 10:44 AM IST

[Income Tax] Assessing Authority Cant Reassess Prior Years Without Inquiry While Determining Relevant Years Assessment: Kerala High Court

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court

11 Nov 2024 12:00 PM IST

Income Tax Additions Cant Be Made On The Basis Of Superficial Inquiry: Bombay High Court

Income Tax Additions Can't Be Made On The Basis Of Superficial Inquiry: Bombay High Court

10 Aug 2024 2:33 PM IST

Revisionary Power Cant Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

22 Jun 2024 8:00 AM IST

Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order

Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order

13 Dec 2023 7:15 PM IST

Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court

Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court

23 Nov 2022 6:00 PM IST

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