Time for filing of original as well as revised income-tax returns for 2018-19 extended to 31st July, 2020
Bar on Subsequent Application to Income Tax Settlement Commission: Conflict between Legislative Intention and Judicial View
“SEBI EXTENDED TIMELINE FOR SUBMISSION OF FINANCIAL RESULTS ENDED ON 31ST MARCH 2020 TILL 31ST JULY 2020”
GST : The period of 7 days prescribed in rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory
Gift to unrelated person was not a normal human behavior : Merely because money had come through banking channels, genuineness of the transaction was not established.
No Revision under section 263 if AO had made specific enquiry into loan transactions of assessee based on the CASS parameter.
Income Tax Search and Seizure : Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act’1961
Sec. 115BBE couldn’t be applied through rectification if no sec. 69 additions were made during assessment
