Training Expenses on company executive revenue in nature not capital as the workforce can move out any time-ITAT ABCAUS Case…
Reopening notice u/s 148 quashed as it did not mention source of information or reference to person giving information ABCAUS…
Notice u/s 148 for cash deposit after preliminary enquiry was valid as assessee was a non-filer and failed to respond…
Revision u/s 263 to exclude issues settled in Vivad se Vishvas Scheme 2020. ITAT directs AO not to consider capital…
Separate agreement towards rent of property and hiring charges for equipment and services allowable. Revenue cannot prevent it merely for…
Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…
Reassessment quashed as void ab-initio for service of notice u/s 148 at wrong address when assessee had communicated changed new…
Without cogent reasons for belief towards escapement, even a non-filer can not be forced to file a return u/s 147.…
Assessee entitled to tax credit u/s 91 of both federal and state taxes paid by him. Benefit also available to…
CIT need not to given separate reasons for his satisfaction in giving approval u/s 151 for reopening of assessment if…