Procedure for Scrutiny assessment of Startup Companies on application of section 56(2)(viib). Clarification by CBDT Circular No. 16/2019 Government of…
Limited scrutiny order passed by AO was not erroneous or prejudicial to the interest of Revenue as enquiries were focused…
Addition made by AO in limited scrutiny by extending scope deleted as AO did not take due permission to convert…
Complete time barring scrutiny assessments by 25th of December 2018 - CBDT direction to AOs over pendency of large number…
Scope of enquiry in limited Scrutiny cases selected under CASS cycles 2017/2018 where information provided by any law-enforcement, intelligence agency-CBDT…
Criteria for income tax manual selection of returns for Complete Scrutiny during the financial-year 2018-2019- CBDT Guidelines Instruction No. 04/2018…
High Pitched Scrutiny Assessment-concerned AO to be transferred and no coercive action for recovery in cases identified by the Local…
Invoking Section 56(2)(viib) to share premium received in limited scrutiny was not beyond the jurisdiction of the AO as the…
Conversion of limited scrutiny to complete scrutiny is question of fact. High Court dismisses the writ as petitioner had a…
All pending scrutiny assessment to be conducted only through e-Proceeding except for search cases CBDT has issued an Instruction (01/2018)…