Addition u/s 56(2)(ii) deleted as Law cannot operate in vaccum de-horse ground realities though deeming section not requires any incriminating…
Non striking of applicable limb of penalty u/s 271(1)(c) in notice. ITAT permits restoration of appeal if issue is decided…
Assessment framed by AO having no territorial jurisdiction based on Postal Pin Code as per CBDT Notification quashed ABCAUS Case…
CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2). No disallowance to be made merely…
Assessment u/s 153A has to be made only on basis of seized material. Assessment can not be arbitrary or without…
CIT should make detailed enquiry at revision stage if he wants to take a different view and give finding how…
Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be…
Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…
For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…
Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft…