#CA Amit Handa
Log in to FollowLatest CA Amit Handa updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Disallowance u/s 40A(2) of Commission paid to relatives cannot be made without proper enquiry

Validity of Reassessment based on Audit Report/Balance Sheet Submitted during Original Assessment

Assessment initiated and framed in name of deceased is void

Services of development of agricultural land for housing project not covered in agricultural services

Service tax SCN, that fails to identify specific taxable service is liable to be Quashed

Penalty cannot be imposed on preponderance of probabilities

Revenue can’t file appeal to ITAT, if tax not exceeds Rs 4,00,000/-

Loan foreclosure charges are eligible for deduction u/s 24(b)

Reassessment u/s 148 quashed, on issue of notice without valid jurisdiction

Marketing & liasoning services can’t be equated with advisory services for ALP adjustment

No right of appeal provided under the statute against order passed u/s. 264 of Income Tax Ac t,1961

Income determined on estimate basis, penalty u/s 271(1)(c) cannot be imposed

Section 234B interest not applicable under Block Assessment

Penalty cannot be imposed if explanation given by the assessee cannot be brushed aside as totally false
Explore the latest CA Amit Handa updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
