When examining details, CIT(Appeals) was not clear as to nature then expenses cannot be disallowed by CPC under artificial intelligence…
Penalty u/s 271B deleted where accountant handling accounts suddenly left the job but assessee furnished audit report before completion of…
Addition for unexplained cash deleted as assessee consistently declared tuition income and paid tax over 20 -25 years ABCAUS Case…
Merely because assessee did not filed appeal against addition it cannot be a ground for imposing penalty - ITAT ABCAUS…
Estimating higher gross profit rate without rejecting books of account or pointing out any defects or discrepancies in the audited…
Maintenance charge income received from tenants held income from business or profession not income from house property. ABCAUS Case Law…
Addition of Mobilization Advances based on gross receipts as per 26AS statement deleted as mobilization advance was offered to tax…
Delay in filing appeal condoned due to mismatch in aadhaar and pan data not allowing e-verification by OTP ABCAUS Case…
Tax Audit provisions do not apply to items of other income shown in Profit & Loss Account when business turnover…
Appeal lies with CIT(A) against non-grant of TDS credit by CPC Intimation u/s 143(1) of the Act. ABCAUS Case Law…