Service of the notice u/s 143(2) on the Assessee is a sine qua non or condition precedent for the validity of the Assessment Proceeding
Revenue shared with franchise doesn’t attract TDS liability U/S 194I if no actual services were rendered: Delhi ITAT
An assessee, who has failed to claim ‘Long Term Capital Loss’ in ITR, is allowed to seek revision under Section 264: Gujarat HC
Revised return can be filed even though it is time barred if it is pursuant to a scheme of amalgamation
Cash deposited during demonetization as unexplained credit: Rejection of books of accounts u/s 145 & Addition u/s 68/69A with 115BBE –
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
