Penalty notice issued after completion of assessment proceedings illegal. Where no proceedings relevant to assessment year are pending penalty notice…
Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Penalty u/s 271(1)(c) invalid for assessment made in search cases u/s 158BC of the Income Tax Act. Penalty proceedings initiated…
Delay in submission of form 15G 15H not make bank assessee in default for non deduction of tax at source.…
Exemption us 10(23)(C)(vi)- By not applying provisions of the Right of Education Act, it cannot be said that the assessee…
Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147. Jurisdiction u/s 263 could not be exercised…
Amendment to MAT Audit Report Form No 29B for Ind AS related adjustments where financial statements of company are drawn…
Exemption u/s 54B-Use of land for agricultural purposes for full two years not necessary. Even if only Kharif crop was…
CPC-advisory for 26AS Tax Credits for TDS on Sale of Immovable Property u/s 194IA (26QB Statement)-Avail Benefit of CPC(TDS) Analytics…
Second Time Correction on critical fields in 26QB Form is now available for Taxpayers on TRACES with respect to tax…