Charity is imbibed in every kind of religious faith so did the bench of the Tribunal in (2016] 47 ITR…

The rectification case report at (2023] 459 ITR 36 (Cal) showcase an interesting situation wherein the non resident assessee mistakenly…

It so happened that in (2023) 108ITR (Trib) 94 (Jodhpur bench) the Assessee having filed a return within due date…

Circulars of the Board bind the Income-tax Officer as well as those holding Administrative authority such as Commissioner, PrCIT/DIT etc.…

Merely stating in show cause notice u/s148A(b) that there are fictitious or bogus transactions relying on some suspicious transaction report…

Covid arrived in the first quarter of 2020 in India and remained even beyond march 2021. To make up for…

Mere back-end operations outfit is held to be excluded from the term “permanent establishment” and classified as one for the…

Before 2016 amendment there have been instances of positions taken by the department in some cases that carry forward of…

The Bombay High Court in [2023] 458 ITR 486 (Bom) declined to admit the writ stating that the matter involved…

The Delhi bench of ITAT in 107ITR( Trib) (SN) 93 encountered non-resident’s case reopening on irrelevant considerations. In the reasons…