Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s…
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot…
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts that non disclosure was inadvertent not…
Disallowance us 40(a)(ia) deleted on non CA certificate basis. In the interest of justice and fair play ITAT set aside…
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be…
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would…
ITAT lacks power to dismiss appeal without adverting to merits -Allahabad High Court In a recent judgment, the Hon’ble Allahabad…
Deduction us 54B for land purchased in wife’s name disallowed by ITAT following the judgment of Punjab & Haryana High…
Notice us 271(1)(b) on printed format with tick mark without striking off the non applicable clause quashed on the ground…
Section 68 additions not applicable to deposits in bank. The bank Pass Book or bank statement are not books of…