Inadequate enquiry or insufficient material on record cannot be a ground to invoke powers under Section 263 of the Act…
Income Tax Returns help family to get bail in dowry death case proving that they were of sufficient means not…
Can Income Tax Authorities be held in contempt of Court in not following their judgments cited before them by the…
Law does not debar assessee from making a claim which he believes is plausible and knowing that it will be…
Treating expenses bogus without appreciating replies received u/s 133(6) unfair. AO always expected to examine replies of the recipients of…
High Court set aside rejection of application for revocation of GST registration cancellation order in view of Central Goods and…
CPC-TDS established procedure for refund of excess TDS deposited ABCAUS Case Law Citation:ABCAUS 3333 (2020) (07) HC In the instant…
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…
Land received on HUF partition was itself stock in trade, hence there was no conversion of capital assets u/s 45(2)…
Raising additional grounds orally under Rule 27 of ITAT Rules upheld. High Court explains the scope of Rule 27 under…