Merely because loan creditor existed in the premises wherein accommodation entry providers had their offices, AO cannot come to the…
CBDT amends Income Tax Rules 114F 114G and 114H related to reporting financial institutions and their obligations CBDT has by…
AO stating that material forming basis of reopening shall be disclosed at the stage of assessment/re-assessment, indicates that the AO…
Reopening conclusion that assessee was “Non-Filer” despite assessee clearly stating in reply that he had filed ITR was non-application of…
High Court declined to allow production of physical documents by in Faceless Assessment simply because they were voluminous In a…
The prima facie satisfaction u/s 148 cannot be stretched to a non-existing information or incorrect information - ITAT In a…