Income Tax order without Document Identification Number (DIN) is void ab initio. subsequent separate communication of DIN is a superfluous exercise.– ITAT ABCAUS Case Law Citation:ABCAUS 3818 (2023) (11) ITAT Important Case Laws relied upon by parties:K.P. Varghese v. Income Tax Officer, Ernakulam and Anr., (1981) 4 SCCAbhimanyu …

In ICAI Open Book’ methodology exam also the student required to write answers not copy-paste in the answer book – Supreme Court dismisses student’s SLP ABCAUS Case Law Citation:ABCAUS 3817 (2023) (11) SC The petitioner had appeared in the C.A. final examination conducted by the ICAI in the …

Addition made towards opening balance of capital account merely because no return was filed earlier deleted by ITAT ABCAUS Case Law Citation:ABCAUS 3816 (2023) (11) ITAT In the instant case, the assessee had challenged the order passed by the National Faceless Appeal Centre / CIT(A) in inter alia …

Land introduced as capital in partnership firm rightly taxed as capital gain u/s 45(3), no benefit can be given for stock-in-trade ABCAUS Case Law Citation:ABCAUS 3815 (2023) (11) ITAT Important Case Laws relied upon by parties:P. Nageswara Rao vs. Dy. CITIncome Tax Officer vs. Orchid Griha Nirman (P) …

Addition for bogus capital gain in penny stock company deleted as shares were purchased and sold before order of SEBI and investigation report ABCAUS Case Law Citation:ABCAUS 3814 (2023) (11) ITAT Important Case Laws relied upon by parties:Karuna Garg and Others In the instant case, the assessee had …

CAG to consider Branch Offices of CA firms based on percent/number of partners stationed there for the purpose of empanelment from 2024-2023 ICAI Announcement dated 9th Nov 2023 The office of C&AG has been giving cognizance to location of the Head office as well as Branch Offices of …