On the sole subject of assumption of jurisdiction for reassessment the Madras High Court decision in IDFC Bank case [2023]…
......Read MoreCharity is imbibed in every kind of religious faith so did the bench of the Tribunal in (2016] 47 ITR…
......Read MoreThe rectification case report at (2023] 459 ITR 36 (Cal) showcase an interesting situation wherein the non resident assessee mistakenly…
......Read MoreIt so happened that in (2023) 108ITR (Trib) 94 (Jodhpur bench) the Assessee having filed a return within due date…
......Read MoreCirculars of the Board bind the Income-tax Officer as well as those holding Administrative authority such as Commissioner, PrCIT/DIT etc.…
......Read MoreMerely stating in show cause notice u/s148A(b) that there are fictitious or bogus transactions relying on some suspicious transaction report…
......Read MoreCovid arrived in the first quarter of 2020 in India and remained even beyond march 2021. To make up for…
......Read MoreMere back-end operations outfit is held to be excluded from the term “permanent establishment” and classified as one for the…
......Read MoreBefore 2016 amendment there have been instances of positions taken by the department in some cases that carry forward of…
......Read MoreThe Bombay High Court in [2023] 458 ITR 486 (Bom) declined to admit the writ stating that the matter involved…
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