AO can’t invoke sec. 154 to make disallowance for cash payments: ITAT
Case Details: Smt. Poonam Mittal … Continue reading “AO can’t invoke sec. 154 to make disallowance for cash payments: ITAT”
Income Tax
Income Tax Assessment with Case Laws
Table of Contents: 1. Jurisdiction … Continue reading “Income Tax Assessment with Case Laws”
No Sec. 24 deduction for interest paid on loan in absence of evidence: ITAT
Case Details: Netra Software Technologies … Continue reading “No Sec. 24 deduction for interest paid on loan in absence of evidence: ITAT”
GAAR can’t be invoked to deny sanction of amalgamation: NCLT
Case Details: Panasonic India (P.) … Continue reading “GAAR can’t be invoked to deny sanction of amalgamation: NCLT”
CBDT revises Procedures for Imposing Penalties under Faceless Penalty Scheme 2021
Notification No. 55/2022, dated 27-05-2022 … Continue reading “CBDT revises Procedures for Imposing Penalties under Faceless Penalty Scheme 2021”
CBDT notifies Faceless Penalty (Amendment) Scheme, 2022
Notification No. 54/2022, dated 27-05-2022 … Continue reading “CBDT notifies Faceless Penalty (Amendment) Scheme, 2022”
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