Seized documents along with statement recorded u/s 133A constitute valid piece of evidence, which can be used in assessing undisclosed income
Assessee unable to present its case properly before the AO or before the CIT(A) due to old age: Whether case can be remanded?
Transfer Pricing Issue: AO was not justified in re-characterising the transaction of issue of debentures/CCDs as that of equity shares
Whether immunity from disallowance of expenses on account of non/short deduction of taxes can be granted if assessee/payer furnishes certificate in prescribed form No. 26A?
Notice u/s 148 issued by getting approval 15 minutes prior to issuance, Entire proceeding quashed by Bombay HC
Validity of Penalty for Non filing of annual return and balance sheet u/s 164 of the Companies Act, 2013 due to deactivation of Directors’ Identification Number(DIN) and resultant disqualifion
The Revenue is under legal obligation to be consistent in its approach regarding taxability of any item. It cannot be purely on the whims and fancies of the Assessing Officer.: ITAT Delhi