Unregistered agreement to sale in one financial year and sale deed in another financial year – Year of Taxation?
NFAC should have considered the amended Form No.35 and the amalgamation facts brought on record, rather than dismissing the appeal outright: ITAT Delhi
Assessment order quashed as the notice issued under Section 148A(b) provided a response time of less than 7 days – Bengaluru ITAT
Delay in procedural compliance (filing Form 67) does not amount to misreporting under Section 270A(9)
Can the Income Tax Department use electronic evidence in assessments or appeals without a Section 65B certificate of the Indian Evidence Act ?
Section 65B of the Indian Evidence Act, 1872 does not apply to assessment proceedings under the Income Tax Act, 1961.
Stock in trade cannot be subject matter of addition u/s 56(2)(viia) as it is outside the meaning of the word ‘property’ as provided in clause (vii) : Mumbai ITAT
CIT(A) is duty bound to follow his predecessors order on similar issue decided in another case: Mumbai ITAT
No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC
Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.
Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid
ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit
The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind before granting approval: Mumbai ITAT.
An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates and DGGI
