• Income Tax

Notice u/s 143(2) send by email fifty seconds before signing by AO not a legal notice

3 months ago

Notice u/s 143(2) send by email fifty seconds before signing by the Assessing Officer was not a legal notice -…

  • Income Tax

Amount shown payable & receivable by both parties, not unexplained money – ITAT

3 months ago

Once investment amount reflected as payable and receivable in the books of accounts of both parties, no addition can be…

  • Income Tax

Consolidated satisfaction note for all assessment years fatal to jurisdiction u/s 153C

3 months ago

Recording consolidated satisfaction note for various assessment years is fatal to the very assumption of jurisdiction under section 153C -…

  • Prevention of Money Laundering Act 2002

Section 45 of PMLA Act no bar to grant bail on violation of right to speedy trial

3 months ago

Section 45 of PMLA Act does not oust ability of constitutional courts to grant bail on violation of fundamental rights…

  • Income Tax

Heavy rains & yellow alert was a valid reason for ITAT to allow adjournment

3 months ago

Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application In a recent judgment High…

  • bar-council

Bar Council of India notifies Rules on Enrolment and Practice of Foreign Nationals

3 months ago

Bar Council of India Rules on Enrolment and Practice of Foreign Nationals, 2025 Bar Council of India has notified Rules…

  • GST

When e-way bill generated prior to detention order, there was no intention to evade tax

3 months ago

When e-way bill generated prior to detention order, there could not be an intention to evade payment of tax. In…

  • Income Tax

Once AO accepts books of account, he cannot treat a part of sale as unexplained – ITAT

3 months ago

Once the AO has accepted the trading results, he cannot thereafter selectively treat a part of the sale proceeds as…

  • Income Tax

Assessment was void as instead of notice u/s 148 AO issued notice u/s 142(1)

3 months ago

Assessment framed u/s 144 by issue of notice u/s 142(1) was void as time limit for filing ITR u/s 139(4)…

  • CA CS CMA

CA accused of forgery by advising investment in a firm gets bail by Allahabad High Court

3 months ago

Chartered Accountant accused of forgery and misappropriation of fund by advising investment in a particular firm gets bail  In a…