Thursday, February 27, 2020

SLP granted against ruling that banking companies are liable to pay MAT only w.e.f. 1-4-2013

INCOME TAX : SLP granted against High Court ruling that provisions of section 115JB as it stood prior to its amendment by virtue of Finance Act, 2012, would not be applicable to a banking company governed by provisions of Banking Regulation Act, 1949

from www.taxmann.com Latest Case Laws https://ift.tt/32uHRQR
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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...