Notice issued u/s 148 without DIN is valid, if the assessee responded to manual notices: Allahabad HC
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Notice issued u/s 148 without DIN is valid, if the assessee responded to manual notices: Allahabad HC “Chandra Bhan…
IT Judgement
Whether CPC can propose adjustment in Intimation u/s 143(1)(a) and pass order u/s 154 without giving an opportunity of hearing as prescribed in Section 154(3)?
Whether CPC can propose adjustment in Intimation u/s 143(1)(a) and pass order u/s 154 without giving an opportunity of hearing…
Sec 142(1) and Sec 148 cannot operate concurrently: ITAT Dehradun
Sec 142(1) and Sec 148 cannot operate concurrently: ITAT Dehradun Uttrakhand Poorv Sainik Kalyan Nigam Ltd. Vs ITO (ITAT…
Deduction & Claim can be considered by way of a simple letter during assessment proceeding- No need for Revised Return
Deduction & Claim can be considered by way of a simple letter during assessment proceeding- No need for Revised Return…
Bogus Purchase: Only profit element taxable if sales & stock is not doubted
Bogus Purchase: Only profit element taxable if sales & stock is not doubted PCIT v. Ashwin Purshotam Bajaj [ITA…
HC directed department to refund amount recovered from recipient since wrong GSTR-1 was filed by supplier
HC directed department to refund amount recovered from recipient since wrong GSTR-1 was filed by supplier Facts: The…
No tax can be levied on the principles of estoppel: ITAT
No tax can be levied on the principles of estoppel: ITAT Cornet Hotel Services & Suppliers Pvt. Ltd. Versus…
Assessment order cannot be passed only against one legal heir: Delhi HC
Assessment order cannot be passed only against one legal heir: Delhi HC Facts: 1. The petitioners are the legal heirs…
Order U/S 148A(d) is not a final assessment order, writ against the order is dismissed: Calcutta HC
Order U/S 148A(d) is not a final assessment order, writ against the order is dismissed: Calcutta HC Dinesh Kumar…
CBDT amends rules to incorporate new tax regime and notifies new Form 10IEA:
CBDT amends rules to incorporate new tax regime and notifies new Form 10IEA: CBDT has issued notification 43/2023 dated…
Business profits of a foreign company cannot be taxed unless there exists a PE.
Business profits of a foreign company cannot be taxed unless there exists a PE. Baker Hughes Energy Technologies UK Ltd.…
Reassement quashes by delhi high court as it is done by deviating from prior view without any cogent reasoning
Reassement quashes by delhi high court as it is done by deviating from prior view without any cogent reasoning …
Karnataka HC quashed SCN of Rs. 21,000 crores issued to Gameskraft’s online gaming activities.
Karnataka HC quashed SCN of Rs. 21,000 crores issued to Gameskraft’s online gaming activities. This case argued by who’s…
Rule 11UA amended by CBDT for angel tax on funds raised from non-residants.
Rule 11UA amended by CBDT for angel tax on funds raised from non-residants. The CBDT has issued Press Release proposing…
AO cannot reject the income estimated by the assessee by following the profit margin method, without first rejecting the books of accounts: ITAT Ahmedabad
AO cannot reject the income estimated by the assessee by following the profit margin method, without first rejecting the books…
Calcutta High Court set aside the order 148A(d) and 147 order and restored the matter in the stage of 148A(b)
Calcutta High Court set aside the order 148A(d) and 147 order and restored the matter in the stage of 148A(b)…
ITAT Jaipur bench deleted addition on account of cash deposited during demonetization out of cash sale
ITAT Jaipur bench deleted addition on account of cash deposited during demonetization out of cash sale ITAT Jaipur…
Whether secretarial auditor has to verify list of related parties disclosed in financial statements or he can simply rely on the list verified by the statutory auditors?
Whether secretarial auditor has to verify list of related parties disclosed in financial statements or he can simply rely on…
