Addition u/s 40A(3) deleted- CBDT can not impose new condition for grant of benefit which are not provided in Act…
Assessee mislead by claiming deduction for Bad debts written off when in fact at the same time it treated the…
Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of…
Penalty u/s 272B for non-quoting of PAN deleted as show cause notice u/s 274 did not specified default done by…
What is registered e-mail address of assessee for issuance of notice u/s 148A(b)? Allahabad High Court explains, quashes re-assessment proceedings…
Creditworthiness proved when agricultural income not accepted by the Department in toto but the portion not accepted treated income from…
Taxman notices mismatches in interest & dividend income reported in ITRs of FY 2021-22 & 2022-23. Taxpayers advised to submit…
Exemption u/s 11 denied on filing wrong ITR-5 instead of ITR-7 by mistake. A genuine and inadvertent mistake by filing…
Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal due to technical glitch In a…
Assessee while removing defect u/s 139(9) can not revise income originally returned. A corrected return does not have an independent…