No addition could be made on the basis of ‘Mobile data or loose paper in the absence of corroborative evidence: ITAT Chandigarh
Intimation under section 143(1) is invalid in law if it was not served to the assessee within the prescribed timelines: ITAT Ahmedabad
Length of delay is immaterial when there exists “sufficient cause”- ITAT condoned the delay of 1607 days
HC directed CBDT to apply VsV Scheme, 2024 to taxpayers where due date of filing of appeal has not expired
CBDT circular for waiver of Interest in specified cases where TDS/TCS is debited in the bank account within due date but challan reflected later date