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…
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Today's
Wrong reopening ......Read More
Yesterday's In no way the AO has power to question arm’s length pricing in unrelated party transactions ......Read More
Yesterday's In no way the AO has power to question arm’s length pricing in unrelated party transactions ......Read More
A 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…
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The ITAT has powers to entertain fresh claims even when one misses on a claim in the return , reaffirms…
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The Commissioner of Income-tax (Appeals) has powers to entertain fresh claims even when one misses on a claim in the…
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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…
......Read MoreAppeal versus writ
Vide ( 2021] 17 ITR-OL 270 (Ker) no appeal lay to the High Court from the order of the Tribunal…
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