Income Tax Prosecution- Accused has no right to inspect judicial file till he is summoned by the Trial Court ABCAUS…
Loss on investment written off not capital gain and hence not covered by exception to monetary limits for filing appeal…
Denial of deduction u/s 11 not filing of Audit Report in Form 10B within due date. The CIT(A) to wait…
Sales & collection of sundry debtors in SBN during demonetization period held to be assessee’s own money ABCAUS Case Law…
Penalty u/s 270A can not be imposed without first disposing application in Form No. 68 for immunity from penalty ABCAUS…
CBDT notifies Income Tax Return Forms for AY 2023-24 CBDT has issued two notifications for notifying the formats of Income…
ITAT deleted penalty 271(1)(b) and 271F as explanation of the assessee was ignored by the Assessing Officer and CIT(A). ABCAUS…
Accumulation of charitable income u/s 11(1)(a) for incidental business is to be calculated on net profits not gross receipts. ABCAUS…
Application u/s 202/203 CrPC - Accused cannot ask Trial Court to decide contentions raised by him at pre-summoning stage ABCAUS…
Furnishing of return is complete for the purposes of Section 234A and Section 139 of the Act, the moment it…