Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…
Interest on compensation u/s 28 of Land Acquisition Act, 1894 is taxable income u/s u/s 56(2)(viii) rws 57(iv) of the…
CIT(A) directed to consider rectification application u/s 154 against CPC adjustment made u/s 143(1)(a) In a recent judgment, ITAT has…
ITAT allows exemption u/s 11 when audit report in Form 10B was uploaded but could not be approved due to…
Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS…
Disallowance u/s 50C can not be made by CPC by adjustment u/s 143(1) as it infringes statutory right of objection…
Credit for TDS inadvertently not claimed in return of income allowed by ITAT holding that assessee should not be deprived…
CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature -…
There is no prohibition to adjust seized cash with self assessment tax. Only prohibited is for adjustment of seized cash…
ITAT slams appellant in filing multiple appeals as abuse of process of Court, against the principles of Res Judicata and…