• Income Tax

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

10 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

10 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

10 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

10 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

10 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

10 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

10 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

10 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)

10 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

10 months ago

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