The issue under consideration is whether it is correct to reject the refund on the basis that the registration number of appellant not mention in invoice?
The tribunal has held that net profits have to be determined as per the provisions of the companies Act and thereafter, the adjustments have to be made. It has further been held that the assessee cannot adjust the books of profit except as provided under the companies Act.
Whether the ex-parte order of the CIT(Exemptions) denying 80G exemption is justified in law? ITAT dismissed ex-parte order of CIT(E) on the basis of principles of natural justice
Dismissal of Appeal by ITAT after filing Vivad Se Vishwas Scheme 2020 before receiving Form 3 from Department
The issue under consideration is whether the assessee is correct in claiming depreciation on customer list and goodwill by considering it as intangible asset?
The issue under consideration is whether CIT(A) is correct in holding that the appellant is not a state under Article 289 of the Constitution of India and therefore, liable to tax under the Income Tax Act?
Since as per amendment made in the law by which the electronic filing of the appeal before the authorities is mandatory, Hence the appeal filed by the assessee will be dismissed by ITAT directing them to file the appeal before CIT(A) in Electronic Form.
Whether AO is correct in rejecting the claim of assessee regarding the deduction u/s 54F, which was made first time during Reassessment Proceedings?
It is a settled principle of law that where addition to assessee’s income is made on estimate basis penalty under section 271(1)(c) cannot be imposed.
Stay up-to-date with the latest changes in Income Tax Return forms for AY 2020-21. Learn about the modifications in ITR criteria and Form 1.
