CIT Revision u/s 263 for failure of AO to convert limited scrutiny into complete scrutiny quashed as no credible material…
Retrospective amendment cannot change tax withholding liability with retrospective effect though it changes tax liability in respect of an income…
AO not allowed to make addition in the hands of the housewives for cash deposit in bank during demonetization if…
Rejection of approval u/s 12AA for non filing of return of income set aside. CIT(E) to find if objects of…
Delay in filing appeal condoned as rectification application u/s 154 was not decided and it constitute a sufficient and reasonable…
Disallowance on ad-hoc basis not justified without pointing out specific expenses being not incurred wholly and exclusively for business In…
Where ITR is processed u/s 143(1) AO can form reasons to believe that income has escaped assessment by examining the…
No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…
NFAC is bound by binding decision of Jurisdictional High Court when AO is situated within territorial and subjective jurisdiction of…
CIT exemption cannot sit in appeal against affiliation granted to asseesee by Education Board. Permission examined by board can not…