Section 44AD would not operate to curtail the scope of income as defined under s. 2(24): ITAT Ahmedabad
Marketing/Recruitment/Referral of aspiring students to foreign universities/college is not an ‘Intermediary Service’ : AAR Telangana
Addition cannot be made under Section 68, merely for non-response from directors to notices: Calcutta HC
E-Assessment of Income Escaping Assessment Scheme, 2022 is clear and categorical that notice U/s 148 of the Act shall be issued through automated allocation and in a faceless manner & so Notice issued by JAO is invalid: Bombay HC
In Faceless assessments, if the AO does not agree with the explanations provided by the assessee, an opportunity for personal hearing is mandatory: Allahabad HC
E-Assessment of Income Escaping Assessment Scheme, 2022] provides that the notice U/s 148 shall be issued through automated allocation, in accordance with risk management strategy- Notice issued by JAO is invalid: Bombay HC
Whether Cash seized by the income tax department can be adjusted against Self- Assessment Tax payable by the taxpayers?