IT Judgement No penalty if Declaration is made under section 132(4) by duly substantiating manner in which such undisclosed income was derived; including those undisclosed income in the return filed under section 153A and the payment of taxes is done thereon January 19, 2021 0 Comments
IT Judgement Addition under section 56(2)(viib) for issue of shares at premium & validity of rejection of DCT method adopted by assessee for valuation of shares January 19, 2021 0 Comments
IT Judgement Benefit of set off of loss of Partnership Firm: AO could examine applicability of section 79 only in the year in which loss was set off, and not in the year in which assessee claimed the loss to be carried forward. January 19, 2021 0 Comments
Income Tax Thank You Respected Finance Minister !! 24 Taxpayers & Professionals association got united on a call protest call by WMTPA January 19, 2021 0 Comments
Income Tax “The CBDT is directed to leniently consider the said representation after giving an opportunity of hearing to the petitioner and to pass a reasoned order thereupon”: High Court of Uttarakhand January 18, 2021 0 Comments
Income Tax No Notional taxation if the difference in the stamp duty valuation & actual transaction value is not exceeding 20% January 18, 2021 0 Comments
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