Provisions of section 80AC do note apply to section 80P if the return of income is not filed
Provisions of section 80AC do note apply to section 80P if the return of income is not filed Here…
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Fruit you cannot Eat: Extension of the date of claiming capital gain exemption by CBDT
Fruit you cannot Eat: Extension of the date of claiming capital gain exemption by CBDT There are often the…
Income Tax Survey does not empower the ITO to examine any person on oath and the statement recorded u/s 133A has no evidentiary value: ITAT Kolkata
Income Tax Survey does not empower the ITO to examine any person on oath and the statement recorded u/s 133A…
Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA: ITAT
Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA: ITAT Facts:…
Extension of the period of claiming Capital Gain Exemption: An Eyewash
Extension of the period of claiming Capital Gain Exemption: An Eyewash The Covid-19 pandemic and resultant restrictions have resulted in…
Validity of addition solely on the basis of a statement that some payments were made
Validity of addition solely on the basis of a statement that some payments were made ITAT Pune has recently held…
Agreement done prior to 2013 and applicability of section 43CA on sale deed done after 2013
Agreement done prior to 2013 and applicability of section 43CA on sale deed done after 2013 There are cases…
Demand in pursuance of order of assessment cannot be pursued without disposing off the petition for stay of demand
Demand in pursuance of order of assessment cannot be pursued without disposing off the petition for stay of demand …
PF ESIC adjustment vide 143(1) intimation is correct: Pune ITAT
PF ESIC adjustment vide 143(1) intimation is correct: Pune ITAT IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH…
Penalty under section 271AAB quashed as notice has a fatal error as it intends to penalize an assessee without spelling about the charge against the assessee
Penalty under section 271AAB quashed as notice has a fatal error as it intends to penalize an assessee without spelling…
Purchase by assessee could not be treated as bogus if Assessing Officer did not dispute corresponding sales transactions
Purchase by assessee could not be treated as bogus if Assessing Officer did not dispute corresponding sales transactions A…
Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT
Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT The Income Tax…
Income Tax Authorities can adopt the theory of Human probability during Assessment Proceeding
Income Tax Authorities can adopt the theory of Human probability during Assessment Proceeding The Supreme Court in the case…
Taxation of amount withdrawn from Systematic Investment Plan (SIP) of Mutual fund
Taxation of amount withdrawn from Systematic Investment Plan (SIP) of Mutual fund Query] I have been investing in mutual…
If the assessee has maintained regular books of accounts, bills, vouchers and day to day stock register having complete quantitative details, addition U/s 68 is not proper.
If the assessee has maintained regular books of accounts, bills, vouchers and day to day stock register having complete quantitative…
Agreement to sale entered prior to introduction of section 43CA –No addition even though the amount was received in cash if the stamp duty valuation was less at the time of agreement
Agreement to sale entered prior to introduction of section 43CA –No addition even though the amount was received in cash…
Capital Gain exemption admissible if the taxpayers acquired substantial domain over the house property and has paid the entire cost
Capital Gain exemption admissible if the taxpayers acquired substantial domain over the house property and has paid the entire cost.…
If substantial investment is made, the capital gain exemption is admissible even if the construction is not complete
If substantial investment is made, the capital gain exemption is admissible even if the construction is not complete MP…
