Foundation of the assessment is erroneous and void ab initio as notice under section 143(2) issued by another AO to whom jurisdiction was transferred much later: ITAT
“Human probabilities” and the concept of penny stock may not justify additioni without assessee’s involvement
Interest on surplus fund during pre-commencement of the business – Whether Business Income or Other source Income?
E-invoicing software solutions to Indian Company is taxable as “Fee for Technical Services” (FTS) taxable under Indian law.