Reji Easow

Recent Posts

• Allahabad High Court rules that Speed Post is not equivalent to Registered Post for Section 148 notice service
• Here is another judgement on S.87A rebate on special income under new tax regime.
• Intimation under Section 143(1) cannot be issued after 9 months from the end of the FY in which the return is filed: ITAT
• Section 115BAA overrides all rate provisions, potentially disregarding special tax treatments under sections like 111A, 112, and 115BB: Delhi ITAT
• ITAT deleted addition due to invalidity of proceedings under Sections 147/148 and improper transfer under Section 127
• TDS not applicable on commission to NRI agents procuring foreign customers
• AO neither rejected the books nor conducted verification under Section 133(6): ITAT deleted addition under Section 68
• When sales are accepted as genuine, the corresponding purchases cannot be disallowed unless there is tangible evidence proving manipulation or falsity
• Buyer can’t be held Liable for Sellers default in Remittance of Collected tax
• Whether exemption U/s 11 or 10(23C) can be denied during intimation U/s 143(1) solely for the reason that 10B or 10BB was filed belatedly, even though the forms were eventually furnished and were available with the AOr?