Income Tax

  • Income Tax

Failure of AO to issue summons u/s 131(1) on request of assessee to discharge his onus is fatal

Failure of AO to issue summons u/s 131(1) on request of assessee in order to enable him to discharge his…

5 years ago
  • Income Tax

Non response to unauthorised enquiry letter not constitute material forming belief of income escaped

Non response to unauthorised enquiry letter issued without approval not constitute material forming belief of escapement of income u/s 147…

5 years ago
  • Income Tax

CBDT issues further Clarifications in respect of filling-up of ITR forms for AY 2019-20

CBDT issues further Clarifications in respect of filling-up of ITR forms for AY 2019-20 Circular No. 21 of 2019 F.No.…

5 years ago
  • Income Tax

Affixture of income tax notice-essential conditions, procedure and law explained by ITAT

Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in…

5 years ago
  • Income Tax

Revision u/s 263 merely for difference in income as per P&L Account & TDS statement quashed

Revision 263 merely for difference in income as per P&L Account & TDS statement quashed as assessment order was not…

5 years ago
  • Income Tax

CBDT transferred 35 officers in the grade of Joint /Additional Commissioner of Income Tax

CBDT transferred 35 officers in the grade of Joint Commissioner /Additional Commissioner of Income Tax CBDT has made transfer/postings (Local…

5 years ago
  • Income Tax

Synthesized text of the India-Japan income tax treaty as affected by the MLI 

Synthesized text of India-Japan income tax treaty as affected by Convention to Implement Measures to Prevent to Prevent Base Erosion…

5 years ago
  • Income Tax

Government withdraws enhanced surcharge on tax payable on transfer of certain assets

Government withdraws enhanced surcharge on tax payable on transfer of certain assets Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board…

5 years ago
  • Income Tax

Reasons recorded must withstand test of judicial scrutiny at any stage – ITAT

Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application…

5 years ago
  • Income Tax

IDS 2016 declaration can be declared void without SCN upon misrepresentation /suppression of facts

IDS 2016 declaration can be declared void without show cause upon misrepresentation/suppression of facts. There is no provision to afford…

5 years ago