Issue of Notice by the Jurisdictional Assessing Officer (JAO) would be valid and compliant with the Faceless Scheme of Assessment: Delhi HC
Admission made under pressure does not equate to valid tax liabilities: Revenue authorities must provide substantial evidence to support their claims.
GST not debited to the Profit and Loss Account, no disallowance can be made under section 43B: ITAT Ahemdabad
Incorrect Form No. 16 data provided by his employer resulting in years of unresolved tax demands: ITAT condoned 10 years of delay in filing appeal
The Assessing Officer (AO) cannot consider claims made in a revised return filed after the deadline for filing the revised ROI has expired: Supreme Court.
Expenditure incurred for payment of foreclosure premium for restructuring loan and obtaining fresh loan at a lower rate of interest Vs Revisionary power of CIT ย u/s 263
๐๐๐ฌ ๐พ๐ฝ๐๐พ ๐๐ช๐๐๐๐ก๐๐ฃ๐๐จ ๐๐จ๐จ๐ช๐๐ – ๐๐๐ฃ๐๐๐ฉ๐ค๐ง๐ฎ ๐๐๐ง๐ฉ๐ช๐๐ก ๐๐๐๐ง๐๐ฃ๐๐จ ๐๐ฃ ๐๐๐ ๐พ๐๐จ๐๐จ
Any claim made in the revised return post the due date of filing the revised return cannot be considered by the Assessing Officer
Principle of Consistency to be taken into Consideration While Selecting the Most Appropriate Method: Delhi HC
Whether the secondment of employees from the overseas group company to an Indian subsidiary exigible to GST?