Reassesssment proceedings under section 147 are to quashed as Notice under section 148 was issued by non-jurisdictional officer: Adv.Swati Talwar
Addition cannot be made under Section 68, merely for non-response from directors to notices: Calcutta HC
Sec 54 deduction is available when new residential property is purchased in spouse’s name: ITAT Mumbai
Revenue is misinterpreting the Scheme, perhaps to cover its deficiency of not following the Scheme for issuing notice under Section 148 by JAO & not by FAO: Bombay HC
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