CIT(A) exceeded his legal brief directing verification of receipts before granting of TDS In a recent judgment, the ITAT Kolkata…
Rectification order u/s 154 quashed by High Court, CPC directed to give Foreign Tax Credit In a recent judgment, the…
Income tax prosecution u/s 276B rws 278B – Trial Court directed to consider Immunity in terms of CBDT circular In…
Income surrender during survey on account of low GP rate not taxable to higher tax rate under deeming provisions u/s…
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…