Monday, November 19, 2018

Change of condition for pre-deposit of decretal sum to DRT would be retrospective in operation: HC

RDB Act : 2016 amendment to section 21 has only restricted discretion to reduce requirement of pre-deposit not below 25 per cent of decreetal sum; thus, it related to law of procedure which is normally retrospective in operation

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

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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