Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue…
Fresh tangible material not required to reopen an assessment where the initially the return of income is processed u/s 143(1) and an…
Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to…
CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court It further directed that the said instruction shall not be…
PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…
Income Tax Website Legal Corner. Questions of Law admitted or dismissed. by Bombay High Court to be displayed sectionwise. Case…
Section 40(a)(i) is discriminatory not applicable to DTAA. This was held by the Delhi High Court, in a recent judgment as under:…
In its latest judgment , Delhi High Court has held that deduction under Section 80-O of the Income tax Act, 1961…
Today, the Hon'ble High Court of Uttarakhand made its landmark judgment online that quashed the Presidential Rule in Uttarakhand which…
Delhi High Court in a recently delivered judgment has observed that that all does not appear to be well with…