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…
Cultivation of banana saplings held as agricultural activity after Plantlets left laboratory - ITAT In a recent judgment, the ITAT…