clause 44 of 3CD

Recent Posts

• What counts as the “initiation of search” for non-searched persons post-Finance Act, 2021?
• Section 276C(2) demands proof of deliberate evasion, not just default.
• Making a House Livable vs Making It Lovely: A Section 54 Reality Check
• “JAGO CPC WALO!” – When the Income-Tax Department Sends Wake-Up Calls… After You’ve Already Woken Up
• Section 276C(2) demands proof of deliberate evasion, not just default.
• Excess stock found during survey is taxable as business income and not as unexplained income under sections 69/69B: Jaipur ITAT
• An assessment order making additions on matters beyond the scope and issues set out in the show cause notice is non est in law.
• When the original reason fails, the AO cannot make any other addition in a reassessment proceeding: ITAT
• Addition done during assessment is invalid if it is done without waiting for the DVO Report: ITAT Ahmedabad
• Purchase from Government – No addition under Section 56(2)(x) for purchase below stamp duty valuation: ITAT