In revision proceedings CIT cannot travel beyond the reasons given in the show-cause notice u/s 263 – Supreme Court dismisses…
No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS and assessee was precluded…
Benefit of concessional rate of tax u/s 115BAA can not be denied on the premise that assessee has to file…
Depositing unutilized capital gain amount in a special account is only a procedural matter, and non-compliance thereof cannot result in…
Assessing Officer was wrong to put the onus on assessee to prove that alleged cash transaction did not taken place…
Reasons on which reopening done must first survive to make addition on additional issues also – ITAT explains Explanation 3…
Denial of Registration u/s 12AB remanded for de novo consideration when notices were issued at very close intervals and hearing…
Revision u/s 263 was justified due to contradictory stand of assessee on credit card cash payments was left out of…
Assessing Officer was wrong to disbelieve partnership rectification deed when stamp paper was issued on a prior date - ITAT…
ITAT deleted addition for cash deposits in bank during demonetization period following CBDT Instruction that no addition to be made up…