ITAT Kolkata dismissed the appeal preferred by the revenue since tax effect is below the threshold specified by CBDT vide circular no. 5 of 2004 dated 15.03.2024 and also the case doesn’t fall under ...
Madras High Court held that issuance of notice in the name of assessee unjustified as Official Assignee has taken charge of the entire estate of the original assessee. Once the assets are taken over ...
ITAT Ahmedabad held that dismissal of appeal by CIT (A) on technical/ procedural aspect merely because the appeal was filed manually instead of e-filing unjustified as assessee was not given an ...
ITAT Chennai held that action of AO based on jurisdictional High Court decision as prevalent on the specified time, which was later on reversed by the Supreme Court, cannot be held to be erroneous and ...
ITAT Ahmedabad held that benefit of deduction under section 54EC of the Income Tax Act allowed since nexus between advance received towards sale of property and investment made in NHAI bonds ...
ITAT Chennai held that an AO is not permitted to take different stand on the same issue and same set of facts over different years. Thus, exemption u/s. 11 granted in spite of the fact that return was ...
The introduction of class action suits under the Companies Act, 2013 (the Act), marked a significant step towards protecting shareholders and depositors. After more than a decade since the Act was ...
ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation of cancellation of ...