Wednesday, August 29, 2018

Issues not raised before ITAT couldn't be allowed to be urged in appeal before HC

IT : Issue not raised before Tribunal, could not be allowed to be urged before High Court in appeal under section 260A, however, only an appeal on issue of jurisdiction would be allowed

from www.taxmann.com Latest Case Laws https://ift.tt/2N0s7Qf

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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...