Assessments which have already attained finality and do not get abated have to be assessed on the basis of the incriminating material found during the course of search.
Long Term or Short Term: Assessee was in possession of concerned property much prior to execution of agreement to sale
How to check whether person is filing Income Tax Return or not : Compliance Check for Section 206AB & 206CCA
Finance Ministry clarifies on fake news in the media Of alleged black money held by Indians in Switzerland
Finance Ministry interaction with tax professionals, other stakeholders and Infosys on issues in new Income Tax Portal
GST: Services of sale presentation of the products of overseas companies is classifiable as “Other professional, technical and business services”
CBDT issued Circular No. 11/2020 dated 21.6.2021 on Section 206AB and 206CCA providing functionality to identify “Specified Person”.