Intimation under section 143(1) is invalid in law if it was not served to the assessee within the prescribed timelines: ITAT Ahmedabad
Length of delay is immaterial when there exists “sufficient cause”- ITAT condoned the delay of 1607 days
HC directed CBDT to apply VsV Scheme, 2024 to taxpayers where due date of filing of appeal has not expired
CBDT circular for waiver of Interest in specified cases where TDS/TCS is debited in the bank account within due date but challan reflected later date
Whether surcharge is applicable at respective surcharge slab rate or at maximum surcharge rate in case of the Private Discretionary Trust?
Permanent Registration of the Trust: There is no error in claiming exemption under ss. 11 and 12 of the Act when the trust was armed with provisional registration – Nagpur ITAT