substantive compliance vs procedural lapse

Recent Posts

• Nephew Gifts ₹1.65 Crore Property to Uncle: Tax-Free Gift or Tax Trouble?
• Delayed Form 10B Filing Cannot Deny Trust Exemption if Filed Before Processing: ITAT Bangalore
• Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT
• TDR Received Against Surrender of Land Is Taxable as Capital Gains: ITAT Bangalore
• TDS Deducted but Not Deposited by Employer: Bombay High Court Protects the Deductee
• Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes Reassessment
• Can Penalty Under Section 271(1)(c) Be Levied on Estimated Bogus Purchase Additions? ITAT Says No
• CBDT turns its attention to Form 15CB – and to the Accountants who sign it
• Rejected of application done under Section 119(2)(b) Application: Is It Appealable?
• 87A Rebate: When the Computer Said “No”, Nagpur ITAT Said “Yes”