In tax jurisprudence “intention” would be irrelevant. If therefore any action is done with contrary intention but comes within the mischief of a taxing statute, it would still apply.

Joint Development Agreement results in capital gain to the assessee?

Principal Commissioner transfer-posting orders

Payment made on October 3, 2017 shall be deemed to be paid by due date for 3rd instalment under IDS: CBDT

Would capital gain arise on transfer of goodwill?

Delhi HC held in favour of Assessee . Revision petition under Sec. 264 is maintainable against sec. 143(1) intimation

Purchase of agricultural land made prior transfer is not eligible for capital gain exemption u/s 54B

Notice u/s 143(2) issued prior to filing of ROI invalid, resulting in assessment order to be set aside

Whether capital gain exemption is available on purchase of semi-finished flat?

Preliminary expenses of assessee engaged in service sector is also eligible for deduction

After Amnesty Scheme in State Taxes and Central Taxes under GST, An expected Amnesty Scheme in Income Tax.

No more “My Lord” or “Your Lordship” in Rajasthan Court now

DTAA between India and Bulgaria

Penalty can’t be levied for Lack of Evidence supporting HRA Claim If Assessee admitted Fault: ITAT Chennai

Interesting judgement : Delay in filing of tax audit report due to Virus in computer system – Whether penalty can de dropped ?

DTAA between India and Ethiopia

Prosecution provision rationalized under section 276CC

Rationalisation of penalty provisions relating to under-reported income