Judgments

  • Income Tax

Penalty u/s 271BA deleted for technical glitches in uploading audit report in Form No. 3CEB

Penalty u/s 271BA deleted for not uploading audit report in Form No. 3CEB due to technical glitches when report was…

5 years ago
  • Income Tax

If books of account not maintained penalty u/s 271B cannot be levied for non audit u/s 44AB

If books of account not maintained penalty u/s 271B cannot be levied for non audit u/s 44AB. ITAT deleted penalty…

5 years ago
  • Income Tax

Inadequate enquiry leading to assumption of incorrect facts makes order erroneous and prejudicial

Inadequate enquiry leading to assumption of incorrect facts makes the order erroneous and prejudicial to the interests of the revenue…

5 years ago
  • Income Tax

Notice by affixture in name of dead assessee showed Tax Official actually did not went there – ITAT

Notice by affixture in the name of dead assessee showed that Tax Official actually did not went there else they…

5 years ago
  • Income Tax

Assessment made on wrong cash book printed from tally package with negative balances remitted back

Assessment made on the basis of wrong cash book printed out from tally package with negative figures, ignoring correct cash…

5 years ago
  • Income Tax

Disallowance u/s 184(5) not have cause & effect relationship with assessment made u/s 144 – ITAT

Disallowance u/s 184(5) not have cause and effect relationship with assessment being framed under section 144 – ITAT upheld additions…

5 years ago
  • Income Tax

No Addition u/s 68/69 for cash deposits of amount returned by father/ brother out of gift by assessee

Addition u/s 68/69 deleted for cash deposit in bank of amount returned back by father and brother out of amount…

5 years ago
  • Income Tax

Merely other objects as required by Registrar of Societies not disqualify approval u/s 10(23C)(vi)

Merely printing other aims/objects as per requirement of Registrar of Societies would not disqualify it for approval u/s 10(23C)(vi) -…

5 years ago
  • Income Tax

Penalty u/s 271D deleted for cash loan from father mother and brothers

Penalty u/s 271D deleted for cash loan from father mother and brothers as loan was from close family relations and…

5 years ago
  • GST

GSTN to provide facility of saving/printing forms submitted & review before submission – HC

GSTN to consider providing in the software itself a facility of saving/printing forms submitted and review before submission – High…

5 years ago