Addition based on mere Third Party statement without granting Cross-Examination deleted
Vijayshree Food Products P. Ltd. Vs ACIT (ITAT Delhi) dated 06/12/2021
FIR can’t be registered against Income Tax officials for any act done in good faith
Director General of Income Tax Vs Deputy Commissioner of Police (Karnataka High Court) dated 25/11/2021
TDS not deductible if payees were not identified
Volvo India Pvt. Ltd. Vs ITO (TDS) (Karnataka High Court) dated 15/11/2021
Authorised officer conducting search & seizure cannot retain documents/ assets beyond 15 days
Dr. R. P. Patel & Ors. Vs Asst. Director of Income Tax (Investigations) & Ors. (Kerala High Court) dated 30/07/2021
No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)
Chet Ram Ravi Kumar Vs DCIT (ITAT Chandigarh) dated 04/10/2021
No Tax on Capital Gains on Sale of Agricultural Land which is not a capital asset
Dashratbhai Gopalbhai Patel Vs ITO (ITAT Ahmedabad) dated 31/08/2021
Order passed without issuing draft Assessment cannot be sustained
Golden Tobacco Limited Vs National Faceless Assessment Centre (Bombay High Court) dated 28/10/2021
CBDT notifications not empowers department to put into oblivion section 148A provisions
JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court) dated 08/12/2021
Regards
Bipul Kumar
Business So Simple 