Assessee cannot be saddled with tax liability if tax deducted on his income wasn’t deposited by the deductor In Ashok Kumar B. Chowatia v....
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Read MoreAllowed set off of MAT Credit inclusive of Surcharge, Education Cess In M/s. Tata Motors Ltd. v. DCIT(LTU)-2 [ITA No. 2397/Mum/2019 decided ...
Read MoreNo penalty leviable unless the conduct of the assessee is found to be contumacious In M/s. Aanya Real Estate Pvt. Ltd. v. Deputy CIT [IT A N...
Read MoreDelegation of certain formalities to another entity would not disentitle developer from the deductions under IT Act In DCIT v. Sahara India ...
Read MoreInterest on late payment of service tax is compensatory in nature and shall be treated as a permissible deduction The Hon’ble ITAT, New De...
Read MoreCalcutta HC stays provisions of TDS as per Section 194N till 30th September 2021 A Writ Petition was filed with Calcutta High Court, challen...
Read MoreAdditions cannot be done by AO on the basis of information available in Form 26AS The Hon’ble ITAT, Kolkata in the case of ITO v. M/S Star...
Read MoreReopening Case u/s 148 where AO Failed to record the reasons & disclose material facts relevant for assessment Reopening Case under Sect...
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