Wednesday, October 16, 2019

AO isn't permitted to accept a part of content of a 'seized document' as it has to be read as a whole

INCOME TAX : Contents of a 'seized document' are to be read in toto, and it is not permissible on part of an Assessing Officer to dissect same and therein summarily accept same in part and reject other part

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