Tuesday, July 9, 2019

Rectification order passed by ITAT cannot be rectified by filing rectification application again: HC

INCOME TAX : Repetitive applications under section 254(2) are not permissible and, therefore, an order passed under section 254(2) cannot be rectified nor amended by invoking provisions of sub-section (2) of section 254 once again

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