Cash deposited in bank after kept in hand for two years out of FDR maturity accepted as Revenue could not prove that such amount was spent elsewhere ABCAUS Case Law Citation: ABCAUS 2957 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties: CIT Vs. K. Sreedharan …
ITAT remanded case for non receipt of notice, says postal services are poor in rural areas. Sometimes the postman delivers the post and sometimes the post is returned by the post office. ABCAUS Case Law Citation: ABCAUS 2956 (2019) (05) ITAT This appeal was filed by the assessee …
AO had no jurisdiction to frame assessment when statutory notices issued at parental house and assessee was living at a different State. ABCAUS Case Law Citation: ABCAUS 2955 (2019) (05) ITAT The assessment proceedings u/s 147 of the Income Tax Act, 1961 (the Act) was initiated against the …
Agreement between India and Marshall Islands for exchange of information on tax matters Agreement between the Government of the Republic of India and the Government of the Republic of the Marshall Islands for the exchange of information relating to tax matters. India and Marshall Islands had, on 18th …
Form 15H declaration can be accepted if after section 87A rebate tax liability is nil. CBDT amends rules for payment of income without deduction of tax to Senior Citizens MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 41/2019 New Delhi, the 22nd May, …
Delay condoned as assessee filed a single appeal against two penalty orders and later realized that a single appeal against two penalty orders passed under different sections not permissible ABCAUS Case Law Citation: ABCAUS 2954 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Manoj Ahuja …