Assessment made on the basis of a defective return filed by the assessee is invalid assessment - ITAT In a…
Deposit in CGAS u/s 54F(4) has no application if assessee invests the sale consideration within the period stipulated in Section…
Section 13 of Income Tax Act applies only on the eligibility of exemption of income u/s 11 and not at…
Rejecting application for registration u/s 12AB without confronting society with inspector’s report was violation of the principle of natural justice…
Supreme Court punished Income Tax Officials with fine for launching prosecution u/s 276C without any order of the ITAT imposing…
Assessment proceeding was vitiated by not taking cognisance of a valid revised return by which original return stood obliterated. In…
SLP dismissed against 100 percent addition made by the High Court on account of bogus purchase In a recent judgment…
Application of percentage completion method of accounting of real estate business was incorrect as the project was not in the…
Provisions of Section 41(1) not applicable to liabilities written back which were incurred in respect of capital assets and were…
Seizure of goods justified when e-way bill was not generated immediately on movement of the goods but was generated after…