Assessee can not be prevented from claiming an income exempt merely because such income was wrongly offered in ITR which…
CIT(A) directed to consider rectification application u/s 154 against CPC adjustment made u/s 143(1)(a) In a recent judgment, ITAT has…
No penalty can be levied if AO failed to record such satisfaction in assessment order. Penalty proceedings would necessarily be…
There is no presumption that people having low income cannot have small saving In a recent judgment, ITAT has deleted…
Addition u/s 40A(3) deleted- CBDT can not impose new condition for grant of benefit which are not provided in Act…
GST Registration may take 30 days in some Aadhaar authentication cases for detailed verification based on risk profile- GSTN Advisory…
Assessee mislead by claiming deduction for Bad debts written off when in fact at the same time it treated the…
Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of…
Penalty u/s 272B for non-quoting of PAN deleted as show cause notice u/s 274 did not specified default done by…
What is registered e-mail address of assessee for issuance of notice u/s 148A(b)? Allahabad High Court explains, quashes re-assessment proceedings…