Deductions should not be disallowed merely for any bona fide mistake or error of the taxpayer – ITAT allows Deduction…
Credit for TCS made in the hands of partner allowed to partnership firm. If ultimate conclusion on application u/s 154…
Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS…
Ex parte order remanded as notices not sent to e-mail address mentioned in Appeal Form-35 but to email linked to…
Refund of amount wrongly transferred to an entry provider party whose bank account was attached by Income Tax Department declined-…
Mistake by CA in Tax Audit Report if demonstrated with relevant material enough, Insistence of correction in audit report is…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…
There is no legal authority by or under which the revenue-authorities can make a lump-sum disallowance. Lump sun disallowance made…
Direction for Special Audit u/s 142(2A) of CA firm quashed by ITAT as without meeting prerequisite of section 142(2A) ABCAUS…
Once income suffered TDS it cannot be said to be undisclosed income - ITAT ABCAUS Case Law CitationABCAUS 3650 (2023)…