Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section 260-A of the Income Tax Act ABCAUS Case Law Citation:ABCAUS 3094 (2019) (07) HC The instant appeals were filed under Section 260-A of the Income Tax Act, 1961 …

Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to be taken by the AO on objective criteria and relevant material – High Court ABCAUS Case Law Citation:ABCAUS 3093 (2019) (07) HC Important Case Law relied upon by …

The Code on Wages Bill, 2019 passed by Lok Sabha. The Code transform the old and obsolete four labour laws into more accountable and transparent ones   The Lok Sabha today passed The Code on Wages Bill, 2019. While opening the discussion for consideration and passing of the …

ICAI Campus Placement Programme for Newly Qualified Chartered Accountants September-October, 2019

Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court upheld revision u/s 263 ABCAUS Case Law Citation:ABCAUS 3092 (2019) (07) HC The assessee had appealed under Section 260A of the Income Tax Act, 1961 (the Act) alleging …

Revision u/s 263 upheld as AO failed to initiate penalty proceedings u/s 271(1)(c) where assessee increased income in revised return filed u/s 148 ABCAUS Case Law Citation:ABCAUS 3091 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:CIT v. Bhikaji Dadabhai and Co. 42 ITR 123ACIT vs. …