Delay of 1163 days in filing the appeal due to languid and inane conduct of the assessee cannot be condoned as it would result in the limitation period becoming otiose
Entire law of Section 153A & 153C on recording of ‘satisfaction’ by the AO and limitation period elaborated by Delhi ITAT
Writ not maintainable if revenue clarified that income disclosed under PMGKY to be excluded from block assessments
Out of the box thinking in taxation- No tax on income of Rs. Rs.84,26,04,286/ is payable as there is no computation mechanism.
Whether all Transporter of Goods are Goods Transport Agency and liable to reverse charge mechanism (RCM)?