No Draft Notice under S. 144B issued -Delhi HC directed NaFC to withdraw the Assessment Order
No Draft Notice under S. 144B issued -Delhi HC directed NaFC to withdraw the Assessment Order Here is an important…
IT Judgement
Onus on AO to prove that the liability ceases to exist: Calcutta HC
Onus on AO to prove that the liability ceases to exist: Calcutta HC PCIT -12, Kolkata vs Soorajmul Nagarmull (ITAT…
Cash gift during marriage & income Tax Applucability
Cash gift during marriage & income Tax Applucability Here is an interesting case by ITAT, Chennai on the applicability of…
Eligibility for becoming ITAT Member: Supreme Court Issues Notice On Challenge Against Provision Requiring Chartered Accountants to Have 25 Yrs Minimum Experience
Eligibility for becoming ITAT Member: Supreme Court Issues Notice On Challenge Against Provision Requiring Chartered Accountants to Have 25 Yrs…
Prosecution proceedings quashed by HC for demand raised by AO relying upon order of CIT(A) which was set aside by ITAT
Prosecution proceedings quashed by HC for demand raised by AO relying upon order of CIT(A) which was set aside by…
Adjustment of refund: Giving of prior intimation under section 245 is mandatory.
Adjustment of refund: Giving of prior intimation under section 245 is mandatory. Recently , Mumbai HC in the case of…
Filing of affidavit before officer in support of the claim of cost of improvement can be useful?
Filing of affidavit before officer in support of the claim of cost of improvement can be useful? Often the…
VSV application cannot be rejected merely because the condonation of delay in filing appeal was not accepted: Delhi HC
VSV application cannot be rejected merely because the condonation of delay in filing appeal was not accepted: Delhi HC …
Extension of the time for Claiming of ITC & the Clarification
Extension of the time for Claiming of ITC & the Clarification ITC Clarification
Supreme Court Landmark Order on the interpretation of the interpretation of the General Public Utility
Supreme Court Landmark Order on the interpretation of the interpretation of the General Public Utility The scope and amplitude…
Right to get Adequate Time to Reply to Show Cause Notice allowed u/s 148A(b): Delhi HC
Right to get Adequate Time to Reply to Show Cause Notice allowed u/s 148A(b): Delhi HC Bird Worldwide Flight Services…
No reference made to the clarifications of the appellant in the order for rejection of exemption, order to be set aside: ITAT
No reference made to the clarifications of the appellant in the order for rejection of exemption, order to be set…
Denial of permanent registration to the trust on the reason that “no credible evidence is furnished” and way forward
Denial of permanent registration to the trust on the reason that “no credible evidence is furnished” and way forward There…
Deduction towards PF/ESIC no available if the employee share is not deposited before the due date under the relevant Act: Supreme Court
Deduction towards PF/ESIC no available if the employee share is not deposited before the due date under the relevant Act:…
Salary income could be deemed to accrue or arise in India only if services is rendered in India.: ITAT Chennai
Salary income could be deemed to accrue or arise in India only if services is rendered in India.: ITAT Chennai …
Section 68: Once the Assessee submits evidence in support of the credit and makes out a prima facie case, then the ‘onus of proof’ shifts to the AO
Section 68: Once the Assessee submits evidence in support of the credit and makes out a prima facie case, then…
Interest subsidy is not to be included for calculating MAT: Kolkata ITAT
Interest subsidy is not to be included for calculating MAT: Kolkata ITAT Principal Commissioner of Income Tax-4, Kolkatta vs M/S…
Section 148 requires the person to file the return of income in response to the notice. The question arises in the case of assessees whose income is otherwise exempt U/s 10 or U/s 11.
Section 148 requires the person to file the return of income in response to the notice. The question arises in…
