CBDT promoted 97 Officers to the grade of Principal Commissioner of Income Tax (PCIT). Also, few transfers and assignment have also been made in the grade of PCIT.
- TDS deductors given relief for non deduction of TDS at higher rate for inoperative PANs
- Reassessment order quashed due to error in personal hearing video conferencing link
- Assessee may show that it was over assessed under erroneous impression of law
- Education Cess cannot be allowed as an expenditure in view of later amendment – SC
- Cash deposit cannot be shifted from live person to a deceased just because he was joint holder
