Section 153D: Approval must be self-contained piece of evidence demonstrating that due process of law is followed in approving
Retraction of statement recorded during Income Tax Search Proceedings: An Overview of Legal Provision
Permanent Registration of the Trust – Quoting a wrong provision cannot be held to be fatal & well-deserved beneficial provision need to be extended: ITAT Nagpur
Error in claiming GST- ITC: Supreme Court directed CBIC to revisit rules to fix errors in GST filing due to Human Error
ITAT allowed capital gain exemption u/s 54F – Where father died intestate, inherited property devolved equally on mother and son
Deductors / collectors may get interest waiver if TDS/TCS amount debited from the bank account but not credited to the Government Treasury due to technical glitches
Section 254(1) & Rule 11 of the ITAT Rules: ITAT has power to admit any ground or issue not taken by either of the parties earlier in Appeal
ITAT quashed order under section 263 as CIT could not pinpoint any seized material relating to the issues on which revisionary directions is exercised
ITAT allowed Misc. Application and quashed ex-parte order as taxpayer was prevented by sufficient cause in non-appearance: Delhi ITAT