Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…
Income earned from property if business income or income from house property primarily depends upon the objects / main business…
CBDT has issued Guidelines for priority/out of turn disposal of appeals by CIT(A) Assessment Units and Additional Joint CIT(Appeals) CBDT…
Retracting from income offered during survey and challenging non opportunity of cross examination at assessment stage - upheld In a…
Extension of due date for filing Form No. 26QE for F.Y. 2022-23 CBDT extends date for filing Form No. 26QE…
Valuation of closing stock is revenue neutral - ITAT deleted addition on account of valuation of stock In a recent…
Disallowance towards land filling expenses was right as except contractor bills no other evidence was produced - ITAT In a…
Eligible donations by trust/institution to another trust/institution are application for charitable or religious purposes only to the extent of 85%…
Assessee was liable to pay penalty u/s 272A(1)(d) on the first default as thereafter, the AO could have proceeded to…
Income tax prosecution u/s 276CC where assessee filed belated return under section 139(4) – Allahabad High Court admits application In…