#Section 139(4)
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96 articlesIncome Tax
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Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra
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No denial of FTC claim due to procedural delay in filing Form 67
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Delay of more than 10 years condoned as tax liability fastened without authority of law: ITAT Hyderabad
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Delay in filing of return condoned in terms of genuine hardship: Madras HC
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Application u/s. 119(2)(b) to be considered without adopting pedantic technical approach: Gujarat HC
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Business income earned by foreign entity not having permanent establishment cannot be taxed in India
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Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
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Section 44AA provides that agriculturist is not required to maintain books of accounts: ITAT Bangalore
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AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded
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Deletion of Unexplained Cash Without Proper Verification Unjustified; Matter Restored: ITAT Raipur
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Deduction u/s. 54 admissible even when return is filed belatedly: ITAT Ahmedabad
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Calcutta HC Upholds ITAT’s Decision Granting Relief to Trust Despite Late Audit Report Submission
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Disallowance of agricultural expenses on estimation is not sustainable
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