CBDT Circular issued under section 119 of the IT Act is binding on the IT Authorities. AO’s jurisdiction is limited to the issue identified by the CASS in case of ‘Limited Scrutiny’ cases

Failure to produce reconciliation difference in creditor’s account is liable for addition as undisclosed income u/s 68

Allowability of deduction if payments were not supported by the bills raised and only self-made vouchers were maintained by assessee.

Capital gain on sum received by assessee pursuant to a Development Agreement & Refunded later on

Enhancement of assessment by CIT(A) on a new source of income could not be upheld

Condonation of delay of 368 days in filing appeal before Tribunal: Documents misplaced by Staff

GST: Al lowability of Input tax credit on Detachable sliding and stackable glass partitions

Validity of Penalty under section 271(1)(b) if Assessee did not comply with notice under section 142(1) but Assessment order was passed under section 143(3), and not under section 144

If no cash is involved in the transactions and transactions is done by way of journal entries then AO is not justified in making addition u/s 68

Whether a lower rate of TCS is applicable on the tour operator & foreign remittances?

Validity of Assessment if ‘limited scrutiny’ shifted to ‘complete scrutiny’ without Prior approval of Principal Commissioner/Commissioner

No incriminating material found during search–Unabated assessment cannot be disturbed

Landmark Judgment: Validity of Addition under section 68 towards Cash deposits in bank account if Assessee is not required to maintain books of account under section 44AD

No need of vat audit in Maharashtra if the tax liability is less than 25000/-

Income Tax Raid at Kolkata: Undisclosed cash sales, Bogus expenses etc amounting to Rs. 450 Cr

Amount of Remuneration prescribed under section 9A(3)(m) of Income-tax Act, 1961

Expenditure incurred by the assessee towards replacement of machinery with new machinery constitutes a capital expenditure.

Levy of tax: Mobilisation advance received prior to implementation of GST