Assessment under section 153A is invalid if there is no independent application of mind by Jt. CIT before granting approval under section 153D

Recent Posts

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• An incorrect assumption of facts makes the entire reopening process legally untenable: ITAT Deharaudun
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• ITAT directed CIT (E) for giving Permanent Registration as procedural non-compliance with state law doesn’t automatically imply non-genuineness of charitable activity.
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• Power under section 245(2) to withhold refunds: An Overview
• Form 10AB with condonation option now available on e-filing portal
• GST not includible in Gross Receipts for Income Computation U/S 44BB: ITAT Mumbai