Assessee’s contentions of TDS deposit could have been easily verified with help of technology instead of relegating assessee to litigation – ITAT In a recent judgment, ITAT Agra has observed that contentions of the assessee that he as deposited TDS could have been easily verified by the authorities …

Approval granted u/s 153D by Additional Commissioner to 21 cases by way of a single letter of approval was mechanical – ITAT In a recent judgment, ITAT Mumbai has quashed the assessments orders holding that approval granted u/s 153D by Additional Commissioner to 21 cases by way of …

Two distinct, non-adjacent flats at opposite ends of two different floors does not fulfill the criteria for exemption under Section 54F  – Delhi High Court In a recent judgment, Delhi High Court held that use of the word ‘a‘ in Section 54F of the Income Tax Act denotes …

Violation of conditions u/s 13(1)(c) & denial of exemption – Supreme Court directs High Court to admit appeal In a recent judgment, Hon’ble Supreme Court has directed Hon’ble Bombay High Court to admit appeal on the substantial question of law as to whether violation of conditions under Section …

Quashing of Notice u/s 148 as AO did not apply mind to information received – SC dismissed Special Leave Petition (SLP) of Income Tax Department   In a recent judgment, Hon’ble Supreme Court has upheld the quashing of notice u/s 148 by the Bombay High Court where the …

Time limit for issue of notice u/s 143(2) is from the date of filing of original return of income – ITAT In a recent judgment, ITAT Delhi has held that time limit for issue of notice u/s 143(2) has to be considered for date of filing of original …