Delhi HC recently had an occasion to consider the scope of section 263 vis a vis Non enquiry and inadequate enquiry.

TDS deductors receiving notices for not deducting TDS at 20% in case of payee not linking PAN with Aadhar:

Reverse Mortgage Scheme for Senior Citizens: An overview

Start-up & Income Tax benefits to start-ups

Cash deposited during demonetization shall be treated as income from the business and taxable at normal rates: ITAT Chennai

Rental income from let out property without any additional services is income from house property: ITAT Delhi

GST Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Andhra Pradesh

GST Advisory: Two-factor Authentication for Taxpayers

Small delay in depositing PF & ESI can result into irreparable income tax loss

Can Penalty U/S 271A and U/S 271B be levied simultaneously?

CSR Expenses could also be eligible for deduction U/S 80G, provided conditions are fulfilled: ITAT

Can Board of a listed company appoint an additional director of over 75 years age as independent director subject to approval of members by special resolution in next AGM?

Notice issued u/s 148 in new law for 10th year held valid and time limitation contention rejected

ADVISORY FOR THE PROCEDURES AND PROVISIONS RELATED TO THE AMNESTY FOR TAXPAYERS WHO MISSED THE APPEAL FILING DEADLINE FOR THE ORDERS PASSED ON OR BEFORE MARCH 31, 2023

Assessee was exploring review petition in good faith, delay in filing appeals could be condoned: Delhi HC

If deductee’s PAN is not linked with Aadhar – Deductor will also be penalized if TDS done at Normal TDS Rate

November -30th: Last Date to avail ITC for FY 2022-23

Simply uploading a notice on the assessee’s e-Portal by the Income Tax Department does not meet the requirements of proper service