Technicalities and rigid application of rules should not override human considerations: Court on rejection of application for condonation of Delay in filing Return under section 119(2)(b)
Whether income from the sale of software licenses should be classified as business income or royalty income?
CPC denial of the claim of section 115BAB holding that no manufacturing activity has begun: ITAT Hyderabad allowed it
Issue of Notice by the Jurisdictional Assessing Officer (JAO) would be valid and compliant with the Faceless Scheme of Assessment: Delhi HC
Admission made under pressure does not equate to valid tax liabilities: Revenue authorities must provide substantial evidence to support their claims.
GST not debited to the Profit and Loss Account, no disallowance can be made under section 43B: ITAT Ahemdabad
Incorrect Form No. 16 data provided by his employer resulting in years of unresolved tax demands: ITAT condoned 10 years of delay in filing appeal
The Assessing Officer (AO) cannot consider claims made in a revised return filed after the deadline for filing the revised ROI has expired: Supreme Court.
Expenditure incurred for payment of foreclosure premium for restructuring loan and obtaining fresh loan at a lower rate of interest Vs Revisionary power of CIT ย u/s 263
๐๐๐ฌ ๐พ๐ฝ๐๐พ ๐๐ช๐๐๐๐ก๐๐ฃ๐๐จ ๐๐จ๐จ๐ช๐๐ – ๐๐๐ฃ๐๐๐ฉ๐ค๐ง๐ฎ ๐๐๐ง๐ฉ๐ช๐๐ก ๐๐๐๐ง๐๐ฃ๐๐จ ๐๐ฃ ๐๐๐ ๐พ๐๐จ๐๐จ
