Notice was issued without obtaining prior approval from the appropriate authority as mandated under Section 151(ii) of the Act.
No Addition u/s 68 can made, in respect of any investment, loan, or advance not credited during the year under consideration.
Non-filing of GSTR-3B and non-payment of GST, if wilful, constitutes “suppression of facts” and attracts penalty under Section 74 of the CGST Act
Legal ownership through a registered deed is not a prerequisite for claiming the exemption, provided there is substantial compliance through investment and possession
Foreign Tax Credit: The requirement under Rule 128 to file Form 67 within the due date is directory, not mandatory.
ITAT Jodhpur Quashes Reassessment as Notice under Section 148 Issued by Jurisdictional AO Instead of Following Faceless Assessment Scheme
Whether the penalty under Section 271AA was valid for non-reporting of a reimbursement transaction in Form 3CEB.
Whether the non-reflection of TDS in Form 26AS disentitles the assessee from claiming credit of TDS under the Income Tax Act?
Whether penalty proceedings under Section 271(1)(c) can be initiated and sustained against a HUF which is dissolved before the initiation of such proceedings?
Non-compliance of Section 133(6) notice by the lender alone could not be a basis for treating the loan as non-genuine
Capital Gains Account Scheme: Confusion & Clarification (II) – Bureaucracy, Bewilderment & the Battle for Tax Exemption
ITAT grants Section 11 relief by holding that amendment is prospective and not punitive as Onerous compliance not to apply backwards
