Inclusion of period of deduction u/s 80-IA and 80-IB for counting ten years for Section 80-IC is limited to industrial…
Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…
Deposit of TDS under wrong TAN – ITAT directs credit of TDS to the assessee after verification of challan In…
If identity and genuineness of loan transactions proved addition on capacity ground can be made only in the hands of…
Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…
No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional…
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and…
Taxability of FTS to foreign airliner for providing engineers and flight deck crews remanded to ITAT for reconsideration as per…
CBDT to dedicate a fortnight for Appeal Effect and Rectification for clearing up pendency and redressing public grievance. As per…
Addition made for Jewellery belonging to mother-in-law deleted. Jewellery found during search was claimed as given to the assessee before her death-ITAT…