Orders passed u/s 148A(d) and 148 quashed for not providing copies of audit objection, all relevant documents and personal hearing …
Technical defects can not be ignored in era of e-filing, AO was directed to consider revised Audit Report in Form…
CPC not justified in disallowing deduction u/s 80JJAA when Audit Report was available on the date of processing the return…
Notice issued u/s 148 invalid if not signed digitally or manually by Assessing Officer - ITAT In a recent judgment,…
Interest paid on borrowed funds utilized for investment in group companies for strategic business purpose with commercial expediency cannot be…
Writ Court not to interfere if Petitioner has no defence to object to a special audit u/s 142(2A) In a…
Supreme Court reprimands Income Tax Department for filing SLPs with considerable delays Supreme Court reprimands the Income Tax Department for…
Issue of notice u/s 148 before approval by CIT is void ab initio- Supreme Court dismissed SLP In a recent…
No addition u/s 56(2)(viib) when no money/consideration was received by assessee on issue of shares which were allotted merely on…
In a recent judgment, the Hon'ble Allahabad High Court has quashed the penalty order u/s 129 of UPGST Act 2017…