CIT can not assume revisionary powers u/s 263 for issues not forming part of limited scrutiny assessment. In a recent…
CBDT modifies guidelines/criteria for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 Guidelines for…
CIT Revision u/s 263 for failure of AO to convert limited scrutiny into complete scrutiny quashed as no credible material…
Allowable Cost of construction when only first floor of house was sold as per registry to reduce the stamp duty.…
Section 50C of not apply to transfer of leasehold right in plot of land - ITAT allowed appeal following High…
Guidelines-Income Tax compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 & conduct of assessment proceedings Guidelines-Income Tax…
Notice for initiation of complete scrutiny assessment proceeding prior to receipt of approval by Pr. CIT i.e. in anticipation of…
CBDT Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20 F. No. 225/169/2019/ITA-IIGovernment of India Ministry…
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…