Orders passed by a statutory authority under “dictation” of a superior officer or anyone else is bad in law
Where assessee challenged assessment order on crucial aspects in appellate proceedings, no attachment order should be enforced
Even if search happens in case of assessee, the AO cannot initiate proceedings u/s 153A if incriminating material is found during search of other person.
ITAT confirmed additions on the basis of TDS claimed as corresponding income in not offered for taxation in ITR
The fact that “long-term capital gains” on listed shares are exempt from tax does not mean that “long-term capital loss” on such shares is not available for set-off against taxable income.
Where notice under section 143(2) issued against assessee was returned by postal authorities and thereafter no other notice was issued within stipulated period, it was palpable that there was no issuance of notice
Landmark Judgement: The eligibility for sales-tax exemption cannot be withdrawn under GST. Government cannot backtrack on its promise
Cash withdrawal before 1/09/2019 won’t be subjected to TDS u/s 194N but same shall be counted in limit of Rs. 1 Cr. : CBDT
PMO Direct Involvement – Called information from CBDT On Withdrawal Of Low-Tax Effect Appeals By Dept
