Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian Evidence Act ?
Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.
Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word ‘property’ as provided in clause (vii) : Mumbai ITAT
CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT
No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC
Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.
Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid
ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit
The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind before granting approval: Mumbai ITAT.
An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates and DGGI
Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property”
Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order
Deduction towards CSR Expenditure for scientific research allowed U/s 35 as it is covered by Section 35 which is independent and are not overridden by Explanation 2.
