Administrative law – Daily Tax Reporter

Test 2

Test 2
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TEST
1

Commissioner (A) is not empowered to enhance income a new source of income vide 82ITR 9Trib) 176
1

It is assessee’s choice to select a method for determining FMV of shares vide 81 ITR (Trib) (SN) 78
1

No TP adjustment of trade receivables in case of a debt-free company vide 81ITR (Trib) (SN) 94

Today's

Other Sources
Unwarranted additions- Need for Provision to Annex Computation of Income and Supporting Notes with ITR and Tax Audit Report ......Read More

Yesterday's

Capital Gains
54F exemption is protected even in multiple ownership of residential properties ......Read More

Administrative law

Administrative Action

Aug 30, 2020 CA Gopal Nathani

Administrative or Executive Function [1]- High Officials Holding/ Exercising discretionary powers- Power vested in authority must be discharged in accordance…