ITAT Ahmedabad held that disallowance under section 56 (2) (viib) of the Income Tax Act sustained due to wide fluctuation in value of share within a period of less than 5 months and that too within ...
Kerala High Court held that orders issued u/s. 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for ...
ITAT Kolkata held that denial of concessional tax rate benefit under section 115BAC of the Income Tax Act merely for delayed filing of form no. 10IE not justifiable since the substantial justice ...
In a recent ruling Delhi HC remanded the proceedings to the AO to consider the Assessee’s alternate claim for loss arising out of the HTM securities, as loss under the head ‘income from business and ...
In the case abovementioed ITAT Ahmedabad bench held that assessee must be granted a fair opportunity to represent its case especially in faceless proceedings where interaction is limited. It further ...
2. That, the notice under Section 263 and impugned order under Section 263 of the Act are issued/passed in the name of dead person and as such the notice issued and order passed under Section 263 of ...