Re-assessment proceedings beyond the limitation prescribed under the new law : Notice u/s 148 and order u/s 148A(d) for AY 2018-19 quashed by Delhi High Court
Reopening was set aside by Calcutta High Court as it was done in its entirety without giving any opportunity to reopen the matter on a different issue.
Non filing of Form No. 10B: Benefit of exemption u/s 11 cannot be denied if otherwise assessee is eligible to claim the same – Mumbai ITAT
Sec 115JB (MAT Provisions) not applicable to Actual write off, even when mentioned as provision in P&L: ITAT
New record of over 72.42 lakh (7.24 m) ITRs filed on a single day and about 5.83 crore ITRs filed till 31st July, 2022