Partners Salary and interest not disallowable when assessment u/s 143 is made in the manner laid down u/s 144 by…
Assessment done by CIT-OSD promoted on situ basis upheld. Contention was that CIT could not be Assessing Officer u/s 2(7A)…
Return filed with wrong jurisdiction cannot be considered for deciding the validity of reopening u/s 148 as AO’s belief is…
Depreciation allowed when asset was not used for a single day during the year due to seizure by bank for loan…
DVO valuation of property occupied by tenants with court cases going under Rent Control Act set aside by the ITAT…
Mentioning PAN in place of TAN in TDS challan-Assessee should not be penalized or punished for technical mistakes when there…
RBI penalty for clerical mistakes not disallowable u/s 37. The genuine clerical mistake cannot be treated as an offense under…
Reopening notice u/s 148 void if original assessment pending in appeal. ITAT quashed notice where proceedings u/s 153A were pending…
Disallowance challenged and pending in appeal against original assessment u/s 143(3) can not be made again in search assessment framed…
CIT revisional order setting aside dropping of penalty proceedings u/s 271(1)(c) by the AO was quashed by ITAT as AO…