Income Tax to lodge tax arrear claims and implead as party before NCLTs in sick companies cases governed by Insolvency…
Distinction between setting aside of assessment and assessment order. When assessment on an issue set aside and remanded for decision…
Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds…
Rule 39A-Intimation of estimated income and advance tax payment as on 30th September to be furnished by the assessee in…
No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within…
Disproportionate increase in expenses in relation to turnover can not be reason in itself for making adhoc disallowance without cogent…
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to…
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority…
CBDT-SOP for implementation of Prohibition of Benami Property Transactions Act 1988 following setting up of dedicated Benami Prohibition Units (BPUs)…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…