05:25

Whether mentioning of wrong date and wrong returned income in reasons is fatal to sec 148 proceeding

05:32

Whether mentioning of wrong date and wrong returned income in reasons is fatal to sec 148 proceeding

07:12

Whether A.O. is bound to do enquiry for order not to be erroneous u/s 263?

06:16

Whether A.O. is bound to do enquiry for order not to be erroneous u/s 263?

06:34

Whether transportation expenses on illegal mining are allowable under explanation 1 to section 37?

06:43

Whether transportation expenses on illegal mining are allowable under explanation 1 to section 37?

05:46

Whether section 11 & 12 would apply to any AY preceding the AY in which registration was granted?

06:03

Whether section 11 & 12 would apply to any AY preceding the AY in which registration was granted?

05:06

Whether addition for penny stock is justified without providing the relied-on documents?

05:28

Whether addition for penny stock is justified without providing the relied-on documents?

05:12

Whether A.O. has to reduce the demand as per the NCLT order in IBC proceedings u/s 156A?

05:39

Whether A.O. has to reduce the demand as per the NCLT order in IBC proceedings u/s 156A?

05:37

Whether penalty u/s 271D to be deleted if reasonable cause is established?

05:22

Whether penalty u/s 271D to be deleted if reasonable cause is established?

06:30

Can a piece of paper be relied by A.O. without corroborative evidence if contents of it are denied?

05:49

Can a piece of paper be relied by A.O. without corroborative evidence if contents of it are denied?

05:48

Whether addition for penny stock is justified without proving assessee’s role in price rigging?

05:22

Whether addition for penny stock is justified without proving assessee’s role in price rigging?

06:00

Whether notification can override provisions of Act to change the date of claiming exemption?

05:59

Whether notification can override provisions of Act to change the date of claiming exemption?

06:53

Whether addition can be made merely because directors of lender company could not be produced?

06:11

Whether addition can be made merely because directors of lender company could not be produced?

01:00:34

Highlights of Union #Budget 2025 (Income Tax)

06:29

Whether cultivation and sale of white button mushroom is an agricultural activity exempt u/s 10(1)?

05:29

Whether cultivation and sale of white button mushroom is an agricultural activity exempt u/s 10(1)?

05:49

Whether excess stock found in survey relatable to business of assessee is taxable u/s 115BBE?

05:31

Whether excess stock found in survey relatable to business of assessee is taxable u/s 115BBE?

05:51

Can assessee revise his return when he is granted registration u/s 12A with retrospective effect?

06:25

Can assessee revise his return when he is granted registration u/s 12A with retrospective effect?

05:20

Whether A.O. is bound to accept report of registered valuer if he chooses not to refer to D.V.O.?

05:14

Whether A.O. is bound to accept report of registered valuer if he chooses not to refer to D.V.O.?

06:34

Whether making available service is equivalent to making available technical services u/s 9(1)(vii)?

05:47

Whether making available service is equivalent to making available technical services u/s 9(1)(vii)?

05:13

Can DTAA restrict right of source state to allocate income of PE based on global income or loss?

05:38

Can DTAA restrict right of source state to allocate income of PE based on global income or loss?

06:40

Whether commissioner can enquire an issue u/s 263 which was not subject matter of assessment u/s 147

06:38

Whether commissioner can enquire an issue u/s 263 which was not subject matter of assessment u/s 147

05:57

Whether sheet of paper showing less expenditure than audited accounts sufficient to make additions?

05:41

Whether sheet of paper showing less expenditure than audited accounts sufficient to make additions?

05:11

Whether commission charged for services can be taxed under the garb of fees for technical services?

05:40

Whether commission charged for services can be taxed under the garb of fees for technical services?

06:02

Whether reporting of due & actual date of deposit of ESI & PF enough for disallowance u/s 36(1)(va)?

06:08

Whether reporting of due & actual date of deposit of ESI & PF enough for disallowance u/s 36(1)(va)?

05:15

Whether statement recorded in a survey has some evidentiary value as statement recorded in search?

05:16

Whether statement recorded in a survey has some evidentiary value as statement recorded in search?

05:22

Can director of a company be held liable for tax u/s 179 without taking action against company?

05:24

Can director of a company be held liable for tax u/s 179 without taking action against company?

06:39

Whether prosecution is justified when TDS is deposited with interest & no penalty imposed?

06:36

Whether prosecution is justified when TDS is deposited with interest & no penalty imposed?

06:51

Whether reasons recorded to issue notice u/s 148 can be improvised later?

06:33

Whether reasons recorded to issue notice u/s 148 can be improvised later?

05:40

Whether assessee has to substantiate manner in which undisclosed income is earned to avoid penalty?

05:46

Whether assessee has to substantiate manner in which undisclosed income is earned to avoid penalty?

05:55

Whether lending on marginal interest without security will be hit by proviso to section 2(15)?

05:30

Whether lending on marginal interest without security will be hit by proviso to section 2(15)?

05:43

Whether sub licensing of software with maintenance support & training is fees for technical services

05:46

Whether sub licensing of software with maintenance support & training is fees for technical services

05:16

Whether non-compete fees received for restraining assessee to do business is a Capital receipt?

05:23

Whether non-compete fees received for restraining assessee to do business is a Capital receipt?

05:41

Whether assessee can claim sec 54 exemption before CIT(A) if return not filed either u/s 139 or 148?