Non-service of notice-onus is on Revenue to demonstrate that notice was issued in accordance with law. Assessee cannot be asked…
Penalty 271(1)(c)-Explanation need not proved completely. As long as the explanation is reasonable and bonafide penalty need not be imposed-ITAT…
Time barred appeals can not be entertained under Article 226 by High Court ABCAUS Case Law Citation: ABCAUS 1115 (2017)…
Order us 263 not nullity if notice not signed by CIT, when opportunity of hearing was otherwise given by the…
CA Misconduct-Claiming AC First Class fare but travelling in lower class. It was an act of casualness and not an…
Education per se charitable us 2(15). Registration u/s 12A can not be denied for not free of cost education to…
Filing adjournment application at closing office hours. CIT(A) was justified in passing ex-parte order upholding penalty u/s 272A(1)(c) - ITAT…
Form 10B income accumulation amount inadvertent mistake. Income Tax authorities were misconceived in denying the claim for the difference-ITAT …
Form-10 income accumulation delay condonation. When sufficient material is before AO, insistence on the form not warranted as held by…
Retirement funds received by partner of firm not taxable and not in the nature of goodwill also. Receiving of money…