For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or…
Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon'ble Kerala High Court has directed the Income…
Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A…
LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the…
Reopening notice us 148 against amalgamated company was void ab initio as on that day the company was not in…
Section 68 not attracted to amount representing credit purchases. Findings of ITAT upheld by High Court ABCAUS Case Law…
If accounts are audited AO has to explain the rejection of profit with sufficient clarity. When there are audited accounts…
Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee…
Rejection of technical bid due to curable defect of missing notary stamp on some of the tender documents held as…
Reopening reasons must explain what material was not disclosed which the assessee ought to have disclosed. Explanation-1 of section 147…