Challenge to intimation passed u/s 143(1) calls for independent adjudication in terms of statutory dictate of Section 246A(1)(a) of the…
ITAT set aside Penalty u/s 271B as Tax Audit Report was not filed due to strained relationship with CA In…
Mere technical mistake made by assessee while filing up return cannot be a ground of disallowing the claim when such…
In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
Tax authorities not bound with provisions of section 44AE of the Act once assessee waived the option available In a…
Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment,…
Addition u/s 68 for jewellery purportedly received on death of grandparent under Will upheld. In a recent judgment, ITAT upheld…
Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…
Cost of acquisition as on 01.04.1981 taken as per valuer report by reverse indexing of current FMV to be further…