Electronic assessment proceedings, though laudable, “can lead to erroneous assessment” if officers are not able to understand the transactions and statement of accounts of an assessee without a personal hearing : Madras HC
No disallowance under section 40A(2) if there is no material on record to demonstrate that payment made was excessive and unreasonable
Validity of Circular No. 37/2018-Customs, dated 09-10-2018 vs. Refund-IGST paid for the goods exported from India
Allowability of Deduction under section 80P(2)(d) towards Interest on FDR placed by a co-operative society with a co-operative bank
Validity of Denial of exemption under section 11 to charitable trust for the reason of Excessive payment of salary and professional fees to Doctors
CBDT notifies Form No. 10 IC & 10 ID for Companies who want to opt for lower tax regime u/s 115BAA & 115BAB