Judgments

  • Income Tax

Diamond jewellery is always studded with gold – Addition u/s 69A deleted by ITAT

Diamond jewellery is always studded with gold and loose diamonds were found during search operation, ITAT deleted addition u/s 69A …

7 months ago
  • GST

GST search and seizure u/s 67 held illegal as reasons provided to Joint Commissioner next day

GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint…

7 months ago
  • Income Tax

CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A)

CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A), it is vested with Assessing…

7 months ago
  • Income Tax

No addition can be made on the basis of dumb papers seized in search – ITAT

No addition can be made on the basis of dumb papers seized in search without establishing any relation with the…

7 months ago
  • Income Tax

Assessee’s claim cannot be brushed aside without examining affidavit and confirmation – ITAT

When confirmation and affidavit admitting payments to assesse were filed then without examining persons giving affidavit and confirmation, the claim…

7 months ago
  • Income Tax

Faceless Appeal Scheme 2020 – personal hearing request to be allowed mandatorily

Income Tax Faceless Appeal Scheme 2020 - Commissioner (Appeals) is mandatorily required to allow request for personal hearing - ITAT…

7 months ago
  • Income Tax

Revision u/s 263 in the name of dead person illegal. SC dismisses SLP of Income Tax Department

Revision u/s 263 in the name of dead person illegal. Supreme Court dismisses SLP of Income Tax Department ABCAUS Case…

7 months ago
  • Income Tax

No re-opening notice could be issued to society after registration u/s 12A SLP dismissed by SC

No re-opening notice could be issued to society after registration u/s 12A for earlier assessment years in terms of 3rd…

7 months ago
  • Income Tax

No prosecution u/s 275B when laptops & ERP user IDs /passwords provided to search party 

No prosecution u/s 275B when electronic gadgets and ERP user IDs and passwords was provided to search party - Sessions…

8 months ago
  • Income Tax

Exemption u/s 54F-Bar of holding more than one residential house applies to whole day of transfer

Exemption u/s 54F – Bar of holding more than one residential property applies on start of day or at the…

8 months ago