When assessee not liable to deduct TDS, no late fee u/s 234E can be imposed for late filing of TDS…
ITR can’t be revised by AO beyond limitation on direction of ITAT which did not exercising its power u/s 254…
Principal Auditor mandatorily required to perform procedures specified in SA 600 in case of group audits to obtain sufficient appropriate…
Building can also be treated as a plant u/s 17(5)(d) of CGST Act 2017 for giving benefit of ITC -…
Mere use of expression “Yes, I am satisfied” cannot be considered to be a valid approval u/s 148 - High…
CBDT issues revised guidelines for condonation of delay and to admit an application or claim for refund and carry forward of…
Income Tax Re-assessment notices under old regime period can be issued after 01.04.2021 under TOLA – Supreme Court In a…
Even admission of assessee without corroborative evidence cannot be made basis for addition – High Court In a recent judgment,…
Nobody would withdraw cash and keep it idle for a long period – ITAT uphold addition for cash deposit In…
Assessee should not be disqualified from producing evidence merely for the fact it was not produced before the Assessing Officer…