Bank Cash Credit / Overdraft account which has not been utilized or availed can not be attached by Income Tax…
Assessee’s contentions of TDS deposit could have been easily verified with help of technology instead of relegating assessee to litigation…
Approval granted u/s 153D by Additional Commissioner to 21 cases by way of a single letter of approval was mechanical…
Two distinct, non-adjacent flats at opposite ends of two different floors does not fulfill the criteria for exemption under Section…
Violation of conditions u/s 13(1)(c) & denial of exemption – Supreme Court directs High Court to admit appeal In a…
Quashing of Notice u/s 148 as AO did not apply mind to information received – SC dismissed Special Leave Petition…
Time limit for issue of notice u/s 143(2) is from the date of filing of original return of income -…
Two flats on two different floors not a single dwelling unit – ITAT rejects exemption u/s 54 In a recent…
ITD to provide link to assessee to file appeal with new PAN when assessment order was passed in old PAN…
Non deposit of tax deducted by deductor – ITAT directs AO to take action against deductor and tax credit allowed…