ITAT quashed reassessment on the basis of borrowed belief of Anti-Corruption Bureau without applying mind In a recent judgment, ITAT…
In considering disallowance u/s 40A(2) for payments to specified persons, genuineness of expenditure is not a relevant issue. In a…
Expression “Yes I am satisfied” in approval u/s 151 not such a vital defect on the basis of which, re-opening…
Section 143(1) Intimation is only an intimation and it cannot be treated as an order for the purpose of Section…
Order u/s 127 quashed as PCIT having jurisdiction over non corporate assesee could not have transferred case of a corporate…
DGFT issues modalities for eligibility, receipt and processing of applications for issuance of authorizations for export of wheat flour and…
No obligation to deduct tax at source u/s 195 on the commission paid to non-resident foreign commission agent not liable…
Deduction u/s 80P denied as assessee did not file return u/s 139(1) but beyond the due date only in response…
High Court denied pre-arrest bail to accused of fake ITC utilisation on possibility of misusing the concession of pre arrest…
Return could not be said to be non est for non e-verification when AO had been taken due cognizance of…