Step by Step Procedure for filing application for lower deduction certificate u/s 197 of Income Tax Act ,1961
Revisionary proceedings can be quashed if AO passes assessment order after due application of mind and proper enquiries
AO merely on the guesswork has made the disallowance which is not permissible in the eyes of the law- ITAT deleted the entire ad-hoc additions.
Father cannot be Taxed for Cash Deposit in Bank Account opened in the Name of Son once he attained Majority: ITAT
Where last day for filing of income/loss return is a day on which income-tax office is closed, assessee can file return on next day afterwards on which office is open and return will be considered to have been filed within specified time limit: An Analysis