Power of arrest under section 69 read with Section 132 can be invoked before completion of adjudication of process
Capital gains Exemption if amount not deposited in capital Gain Deposit Scheme but amount utilised for construction of a residential property within a period of 3 years
Documents/records which were not relied upon in the show-cause notice, were required to be returned under proper receipt to the person from whom those are seized.
Any individual is facing double taxation even after taking into consideration the relief provided by the respective DTAAs, such person may furnish the information in Form —NR: Clarifies CBDT
Validity of Penalty U/s 271(1)(c) where assessee treated land as Rural Agricultural Land and it was actually Urban Agricultural Land