Saturday, December 28, 2019

Benami Transactions (Prohibition) Amendment Act, 2016 cannot have retrospective effect: Calcutta HC

INCOME TAX: Benami Transactions (Prohibition) Amendment Act, 2016 could not be utilized to charge an appellant with contravention or convicthim for an alleged offence under it but which was not so under 1988 Act

from www.taxmann.com Latest Case Laws https://ift.tt/37i7Hsw
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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...