CIT(A) couldn’t rely on ruling of non-jurisdictional HC ifjurisdictional HC’s ruling was available on record
Even if not mandatory, why taxpayers with turnover not exceeding Rs. 2 Crore must file the Annual Return in GSTR- 9
Registration of car was in the name of the Assessee: Addition on account of Unexplained cash in bank account when it was submitted that it is Cash received on sale of car
Resale if rural agricultural land within a short period of time to the companies in which the assessee was a director is exempt or taxable – An issue with a difference
Interesting issue : One time Processing fees paid to bank & It’s allowsbility when it is capitalised in the books for accounting purpose but claimed as deduction for income tax purposes
GST : Power conferred upon the Assessing Authority under section 83 is very drastic, far-reaching power and that power has to be used sparingly and only on substantive weighty grounds and for valid reasons.
Assessee participated in proceedings – Not precluded from raising the issue of jurisdiction at appellate level
Validity of capital gain exemption under section 54F if at the time of agreement, residential property was not in existence
Penalty u/s 271(1)(c) : Validity if there is an iconsistency between the charge on which notice for penalty was issued and the charge on with the penalty was imposed
Capital gains—Deduction under section 54EC—Investment not made with in prescribed time due to non-availability of REC Bonds
Posting order at Regional e assessment Unit , Kolkata : Regional e Assessment Unit getting operational all over the country.
Validity of Addition under section 68 where creditworthiness and genuineness not proved but Alleged outstanding loan was repaid subsequently
