Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961
CBDT permitted issuance of Notice to the Assessee, asked to be sensitive in view of the hardships being faced by the taxpayers due to COVID 19
Validity of assessment reopening if the Assessee has already disclosed the true and correct fact to AO during original assessment
Inseparable leasing of the property with Plant, Machinery, furniture – Whether income from house Property or business income or other source income?
Capital Gain exemption cannot be denied for not deposit of amount in Capital Gain Deposit Account Scheme
No TDS on interest payment to APMC, Local authorities & other organization whose income is exempt from Income Tax: CBDT
Interesting Case: CIT (TDS) directed to recompute the interest payable u/s 201(1A) by taking a period of 30 days as a month, instead of British calendar month.
GST: Bail Application of an arrested consultant who has filed application contending that she was only registering the firms on behalf of the clients after collecting required documents from them
Addition u/s 69C relying on the statements and findings of the Sales Tax Department, Maarashtra : Restricted addition to the peak purchases
Disallowance under section 14A & Invocation of rule 8D vs. Assessee pleading non-recording of satisfaction by AO