Section 44BB & the services or facilities provided by a non-resident assessee vis a vis TDS provision
Minimum seven working days advance notice of such personal hearing should be granted: Bombay High Court
Job work services undertaken by the applicant on the materials belonging to other registered persons are taxable at 12%.
The existence of books of account is a condition precedent for invoking of the power of addition under section 68
Time given to assessee to file response against draft assessment order was only 1 day: Bombay HC set aside the assessment
Section 263 revisonary proceedings under Income Tax Act, 1961 against a dead person are null and void