Jewellery found in daughter-in-law’s bedroom locker of at the time of search u/s 132 can not be added to the assessee’s income when she was having a seperate source of income- ITAT Delhi Case Law Details: ITA No.3763 and 3757/Del/2012 Assessment Year : 2010-11 S.C. Verma vs. ACIT/ACIT vs S.C. Verma Date …
When the assessee claimed exemption on the principle of mutuality in the return of income and the AO also made detailed inquiries on the issue of principle of mutuality and passed the order u/s. 143(3), the revision u/s 263 was bad in Law-ITAT Delhi
Reopening us 147 based on merely tax evasion petition itself bad in law as the AO had not satisfied himself before initiating the proceedings that income of the assessee has escaped assessment. ITAT Delhi Case Details: ITA No.1894/Del./2012 Assessment Year : 2002-03 Ashok Arora vs. ITO Date of Order/Judgment: …
Service Tax Mega Exemption Government local authority Amendments GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 26/2016-Service Tax New Delhi, the 20th May, 2016 G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and …
Customs Bonded Warehouses Code Allotment so that importers can declare where goods shall be deposited Circular No. 19 /2016 -Customs F. No. 484 / 03 / 2015 – LC (Pt. 1) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs ****** New …
Licensing of Special Warehouses u/s 58A clarification Circular No. 20/ 2016 – Customs F.No: 473/05/2015 – LC Govt. of India Ministry of Finance Dept. of Revenue Central Board of Excise & Customs New Delhi, dated 20th May, 2016 To, All Principal Chief Commissioners Customs, All Principal Chief Commissioners …
