Authentication of income tax e-notices. Name/office of authority to be printed on e-mail body or attachment - Rule 127A G.S.R.…
Share premium not part of capital employed in the business of the company for claim of deduction u/s 35D as…
No condonation of delay in IDS 2016 first instalment payment due to Personal emergency reasons, liquidity, confusion, rush at banks…
Reopening us 147 after four years with Addl CIT approval bad. Notice u/s 148 was illegal as approval/satisfaction of CCIT/CIT…
Unexplained income-cash deposited in bank after 2-3 months gap held not probable as withdrawals made in small amounts mostly by…
Interest free loan to subsidiary-disallowance for commercial expediency not relevant if advances given out of interest free funds - Punjab…
Delay in filing appeal condoned as CA was unaware of law. Quality of explanation, legal assistance to litigant, and detriment…
Receipt of ITAT order by any CIT triggers limitation period u/s 260A(2)(a). In a recent judgment, the Hon'ble Delhi High…
Guidelines for waiver of interest for TDS default us 201(1A)(i). CBDT Order u/s 119 authorises CCIT/DGIT to waive interest under…
Income tax searches conducted on 2534 groups of persons in FY 2013-14, 2014-15, 2015-16 and FY 2016-17 (up to January,…