Condoning delay in filing audit report in Form 10B as CA of the assessee was not aware of newly introduced…
There is no bar in penalty u/s 271B for non-audit u/s 44AB if penalty u/s 271A is also levied for…
Cash book cannot be rejected when availability of stock in trade is not disputed as per stock register which is…
Section 148 of Income Tax Act after 01.04.2021, does not even require recording reason to believe. In a recent judgment,…
Income Tax Department, Lucknow is hiring Young Professional for assisting the Departmental Officers posted in various benches of ITAT, Lucknow…
Burden of proof is on assessee to adduce cogent evidence that land sold was an agricultural land – Supreme Court…
Civil Court decreed refund of security deposit of VAT era as in GST Regime there is no requirement of security…
Pursuing remedy through rectification application u/s 154 within time, is a reasonable cause for condonation of delay in filing of…
ITAT allows depreciation on highway project awarded on DBOT basis In a recent judgment, ITAT Delhi allows depreciation on highway…
Once assessee satisfies conditions mentioned in section 270AA, the Assessing Officer would be bound to grant immunity In a recent…