A Daunting ruling of AAR for suppressing of facts – Part 3- travesty of justice
Section 245R (2) require upon AAR to examine the application and the records and only thereafter allow or reject the…
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Club expenditure ......Read More
Yesterday's Profiteering is not permissible in the field of professional/educational courses ......Read More
Yesterday's Profiteering is not permissible in the field of professional/educational courses ......Read More
A Daunting ruling of AAR for suppressing of facts – Part 2
The AAR in their 100+ pages order in [2021] 435 ITR 456 (AAR) held the applications as non-maintainable and further…
......Read MoreA Daunting ruling of AAR for suppressing facts
Even while dismissing the 2012 application by a Mauritius entity as nonmaintainable the Authority for Advance Ruling in[2021] 435 ITR…
......Read MoreFresh claims before ITAT
The ITAT has powers to entertain fresh claims even when one misses on a claim in the return , reaffirms…
......Read MoreFresh claims
The Commissioner of Income-tax (Appeals) has powers to entertain fresh claims even when one misses on a claim in the…
......Read MoreAdditional ground statutory deduction
The delhi ITAT in [2021] 23 ITR (Trib)-OL 170 (ITAT[Del]) admitted an additional ground no matter not pressed before the…
......Read MoreAssessing/Appellate authority is not taxpayer’s ‘opponent
The Madras High Court in State of Tamil Nadu v. Arulmurugan and Co. [1982] 51 STC 381,392 in explaining the…
......Read MoreAssessing/Appellate authority is not taxpayer’s ‘opponent
The Madras High Court in State of Tamil Nadu v. Arulmurugan and Co. [1982] 51 STC 381,392 in explaining the…
......Read MoreDRP forum failing in its purpose
The DRP Panel has been set up with a view to providing speedy disposal of cases in a fair and…
......Read MoreUnreasoned order
Administrative or quasi-judicial orders must be informed by reasons as held by the High Court in [2021] 17 ITR-OL 314…
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