Judgments

  • Income Tax

Deductions should not be disallowed merely for bona fide mistake or error of taxpayer

Deductions should not be disallowed merely for any bona fide mistake or error of the taxpayer – ITAT allows Deduction…

1 year ago
  • Income Tax

Credit for TCS made in the hands of partner allowed to partnership firm

Credit for TCS made in the hands of partner allowed to partnership firm. If ultimate conclusion on application u/s 154…

1 year ago
  • Income Tax

It is not necessary that assessment order should contain discussions to disclose satisfaction.

Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS…

1 year ago
  • Income Tax

Order set aside as notices not sent to e-mail address mentioned in Appeal Form-35

Ex parte order remanded as notices not sent to e-mail address mentioned in Appeal Form-35 but to email linked to…

1 year ago
  • Income Tax

Refund of amount wrongly transferred to an entry provider declined- SC dismisses SLP

Refund of amount wrongly transferred to an entry provider party whose bank account was attached by Income Tax Department declined-…

1 year ago
  • Income Tax

Mistake by CA in Audit Report if demonstrated is enough, correction in report not necessary

Mistake by CA in Tax Audit Report if demonstrated with relevant material enough, Insistence of correction in audit report is…

1 year ago
  • Income Tax

Contents of assessment order not decisive if reopening is change of opinion – SC

Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…

1 year ago
  • Income Tax

No legal authority exist for revenue-authorities can make lump-sum disallowance

There is no legal authority by or under which the revenue-authorities can make a lump-sum disallowance. Lump sun disallowance made…

1 year ago
  • Income Tax

Direction for Special Audit u/s 142(2A) of CA Firm quashed as not meeting prerequisite

Direction for Special Audit u/s 142(2A) of CA firm quashed by ITAT as without meeting prerequisite of section 142(2A) ABCAUS…

1 year ago
  • Income Tax

Once income suffered TDS it cannot be said to be undisclosed income – ITAT

Once income suffered TDS it cannot be said to be undisclosed income - ITAT ABCAUS Case Law CitationABCAUS 3650 (2023)…

1 year ago