No disallowance under Section 143(1)(a) can be made towards delayed ESI and EPF contributions as the issue was highly debatable
Entire amount of bogus purchases cannot be disallowed – ITAT Ahmadabad distinguishes Bombay HC decision
JAO Vs. FAO Controversy: Bombay HC again followed Hexaware Technology decision – Rejected department contention that it is pending before Supreme Court
Bombay High Court Quashes Assessment Order: Right to Video Conferencing During Tax Proceedings Upheld
Mere Non-Response to Section 133(6) Notices Cannot Justify Addition: A Landmark Ruling by ITAT Mumbai
Issuance of notice under section 148 in faceless manner is mandatory: SLP filed by Income Tax Department dismissed by SC
Delhi High Court on Reassessment Proceedings: AO Cannot Review Own 148A(d) Order; Time-Bar under Section 149 Applies
CBDT issues Circular to provide relief in case of TDS demands on account of Non Linkage of PAN – Aadhar.
If order under section 263 quashed by ITAT, assessment done pursuant to section 263 doesn’t not survive. Filing of appeal by department at HC do not change the position
Supreme Court Dismisses SLP in Faceless Reassessment Row: A Landmark Moment for Section 148 Proceedings
Notices issued under section 148 by JAO & not FAO are invalid – Madras HC follows Bombay HC in Hexaware Technology
