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Roll out of first phase of changes in ITBA functionalities for Faceless Assessment

CA Pratibha Goyal

Roll out of first phase of changes in ITBA functionalities for Faceless Assessment

CBDT notifies “331” as the Cost Inflation Index for Financial Year 2022-23

CA Pratibha Goyal

CBDT notifies “331” as the Cost Inflation Index for Financial Year 2022-23

Amendment by Finance Act 2021 by inserting Explanation to Sec 36(1)(va) and Sec 43B prospective: ITAT

Amendment by Finance Act 2021 by inserting Explanation to Sec 36(1)(va) and Sec 43B prospective: ITAT

Merely filing bank statement would not prove creditworthiness of creditor and genuineness of transaction: ITAT

Merely filing bank statement would not prove creditworthiness of creditor and genuineness of transaction: ITAT

Amendment to Sec 36(1)(va) and 43B of Income Tax Act will not have application for AY 2019-20: ITAT

Amendment to Sec 36(1)(va) and 43B of Income Tax Act will not have application for AY 2019-20: ITAT

Receipt which do not fall under definition of 'income' would not be includible in ‘book profit' u/s 115JB: ITAT

Receipt which do not fall under definition of 'income' would not be includible in ‘book profit' u/s 115JB: ITAT

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