Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…
Deposit of TDS under wrong TAN – ITAT directs credit of TDS to the assessee after verification of challan In…
If identity and genuineness of loan transactions proved addition on capacity ground can be made only in the hands of…
Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…
No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional…
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and…
Addition made for Jewellery belonging to mother-in-law deleted. Jewellery found during search was claimed as given to the assessee before her death-ITAT…
Addition for cash deposited in joint bank account upheld. A professional like Advocate CA or Accountant would not open a…
Initiation of reopening u/s 148 by recording wrong facts not categorically rebutted by the Department held to be arbitrary and…
Assessee should get full opportunity at every stage of adjudication. Tax laws are not penal and neither so rigid to…