Creditworthiness proved when agricultural income not accepted by the Department in toto but the portion not accepted treated income from…
Exemption u/s 11 denied on filing wrong ITR-5 instead of ITR-7 by mistake. A genuine and inadvertent mistake by filing…
Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal due to technical glitch In a…
Assessee while removing defect u/s 139(9) can not revise income originally returned. A corrected return does not have an independent…
Letter of an ITO is not an appealable order before Commissioner (Appeals) u/s 246A - ITAT In a recent judgment…
ITAT allows exemption u/s 11 when audit report in Form 10B was uploaded but could not be approved due to…
Escapement of income u/s 147 has to be established with concrete information under amended Act- High Court In a recent…
Explaining source of cash payment not a valid ground for not invoking disallowance u/s 40A(3) - ITAT In a recent…
Prosecution u/s 276C and 278B upheld for not declaring income surrendered during search in return filed in response to notice…
Penalty u/s 271B deleted as notices were uploaded on portal only, assessee being a divorcee lady could not access income…