Thursday, July 19, 2018

Adjudicating Authority wasn't bound to disclose his reasons for conducting an enquiry under FEMA

FEMA : Adjudicating Authority is not under any statutory obligation to communicate his reasons for forming an opinion to conduct an enquiry under sub-rule 3 of rule 4 of Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000

from www.taxmann.com Latest Case Laws https://ift.tt/2JFCiDY
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...