Notice u/s 148 issued for which approval was granted just within 15 minutes prior to getting approval: Entire proceedings quashed by Bombay HC
Assessee is not required to cross-examine individuals whose sworn statements will not be used against the Assessee
Part of sale consideration retained in Escrow Account is deemed to have accrued to assessee and should be considered while computing capital gains u/s 48
Whether even where tax is not collected but the assessee has furnished form 27BA, the assessee cannot be held liable to have violated provisions of sec. 206C?
No capital gains if only licence was given to developer to enter property for construction under JDA: ITAT
Every loss of revenue as a consequence of an order of Assessing Officer cannot be treated as prejudicial to interests of revenue
“Members” is not defined in the Income-tax Act – Expression “Members” need to extracted from concerned co-operative societies Act for the purpose of Section 80P(2)(a)(i)
Firms which have undertaken Statutory Audit of enterprises whose equity or debt securities are listed in India or abroad covered under Peer Review Process
