If AO has not made any primary, independent enquiry, addition done u/s 68 during reassessment is not valid
0
If AO has not made any primary, independent enquiry, addition done u/s 68 during reassessment is not valid There are…
Reassessment without application of mind
Recent Posts
- Where there is no substantial question of law, interference with the findings of Tribunal is not warranted: MP High Court
- Tax Clearance Certificate for Foreign Travel: Confusion & Clarification
- Section 2(22)(e) covers only direct benefit received by the shareholder from any payment made by the company, and not indirect benefit derived from any other transaction.
- Guidelines for better administration by tax officers issued by Commercial Tax Department, Chennai
- Filing Form 10/10B is merely directory in nature and failure to furnish Form 10/10B before the due date cannot be so fatal as to deny the claim of exemption under section 11(2): ITAT Hyderabad
- ROC imposed penalty on a company for contravention of Section 90(4A) and Section 90(5) of the Companies Act, 2013
- Change in the GST Act effective from 1st September 2024
- 360 Degree overview of the E-disputes Resolution Scheme – 2022
- ITAT Mumbai started following Hexaware Technologies
- Assessments under central charge and international taxation would have to be completed under faceless assessment scheme: Bombay HC
