ITAT quashed order passed by PCIT u/s 263 without mentioning specific Section under which AO should have made the addition…
No penalty u/s 271E or 271D can be levied without satisfaction recorded in the assessment order for initiating the penalty…
Assessee entitled to claim deduction u/s 48 of housing loan interest paid for remaining amount over and above already claimed…
Show cause notice dropped in e-filing portal requiring reply on the same date was in gross violation of the principles…
Whether source of funds for share capital is explained is, a question of fact not giving rise to any substantial…
Penalty u/s 271AAC deleted by ITAT as income surrendered was declared in revised return substituting original return. In a recent…
ITAT deleted addition for cash deposited in bank account where return of income was filed u/s 44AD of the Income…
Exemption u/s 11 can not be denied for belated filing of revised Form 10B when original Form 10B was filed…
Prosecution under section 276B for TDS/TCS default -CBDT SOP not to be read as to give undue advantage to an…
Escapement of income is to be examined in the original return and not the return filed in response to notice…