No deduction/allowance is allowable against unexplained cash credit u/s 68 which is considered as income of the assessee ABCAUS Case…
Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order - High Court…
No revision u/s 263 simply because AO in order did not make an elaborate discussion - ITAT ABCAUS Case Law…
CIT is required to make enquiries himself to allege assessment order as erroneous and prejudicial to the interest of Revenue…
ITAT admits additional evidences as assessee died before assessment proceedings and it could not be collected in time by legal…
Supreme Court directs pilot study on employing retired judicial officers to operationalise Special Courts for expeditious trial of cases u/s…
Appeal disposed of in a hurried manner without affording reasonable opportunity or being heard set aside by ITAT ABCAUS Case…
Since part amount of the auctioned property was received by bank after start of CIRP, and order of moratorium, the…
Invoking Revisionary powers u/s 263 merely on the basis of suspicion not justified. Where AO made necessary inquiry and satisfied…
Disallowance u/s 36(1)(va) for delayed EPF deposit. Amendment by Finance Act is prospective - ITAT ABCAUS Case Law Citation ABCAUS…