CIT(A) should decide the issue on merit rather than suggesting remedial action In a recent judgment, the ITAT Ahmedabad has…
Not striking-off of limb of penalty u/s 271AAB – ITAT deleted penalty as assessee was not made aware of the…
ITAT is required to follow the Hon’ble Jurisdictional High Court instead of orders of Co-ordinate Bench - ITAT In a…
TCS Payable not hit by section 43B as it can not be debited in Profit and Loss account and claimed…
Sale of scrap not generated from a manufacturing/mechanical process not liable to TCS u/s 206C of the Act although to…
Why would a CA dissuade an assessee from filing appeal / pursuing legal remedy granted to him under the statute…
Penalty u/s 270A for bogus claim of deduction under Chapter VIA upheld by ITAT In a recent judgment, the ITAT…
Merely because word "provision" is used it cannot be said that the same is a provision - ITAT In a…
Affidavits, if credible and corroborated by other evidences, can be sufficient to explain the source of cash deposits -ITAT In…
Show cause notice for penalty u/s 270A not specifying limb i.e. mis-reporting or under-reporting was bad in law – High…