ITAT explains law of appeal to CIT-A of revisionary order passed u/s 263. When CIT himself enhanced income, appeal would…
Delay in filing appeal for negligence and laches of counsel cannot be condoned as avoidable cause for delay by due…
Deduction u/s 54 allowed for property purchased from wife by General Power of Attorney as transfer of immovable property by a…
Expenses of little amounts inherently have some element of personal nature – ITAT upheld 10% disallowance of community and social…
Under section 71 assessee have option to set off losses against capital gains and the set off is not mandatory…
Assessee’s explanation may not be sufficient for deleting addition on merit, however, in penalty proceedings it deserves to be accepted…
Supreme Court bans Bharat Stage-IV compliant vehicle's sale or registration in India from 01.04.2020. Only BS-VI compliant vehicles to be sold after cut…
CPC intimation treated as original notice of demand u/s 156 for filing appeal. CIT(A) rejected appeal as defective but ITAT…
Income Tax Notice served on security guard at factory held validly and properly served under the provisions of Section 282(2)…
Supreme Court bans fire crackers except green crackers or crackers with reduced emission. Joined firecrackers, series crackers or laris also…