Passing of order giving effect to appellate order if time barred, original assessment order would stand and assessee would be…
Jewellery can not be held unexplained simply because weight of Gold coins was not stated in the Will and only…
High Court directs ICAI to frame a policy for disclosure by CAs at qualifying stage/annually of criminal cases or convictions.…
Regime of service tax can not be invoked if assessee had regularly paid amount of VAT liability towards the same…
Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose In March, 2020, the Hon'ble Supreme Court had…
Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant…
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with…
Prosecution for late deposit of TDS after 11 months. Once there was a non-deposit, necessary consequences shall follow including prosecution-…
Faceless Assessment order quashed as no password was sent in the link to join video conferencing for the hearing ABCAUS…
Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by…