Thursday, July 9, 2020

Case referred to President of ITAT to decide whether amendment to Sec. 25(2A) is directory or mandatory in nature

INCOME TAX : Regarding effect of amendment made in first proviso to section 254(2A) on powers of Tribunal under section 254(1) to grant stay, two very important issues of far reaching consequence arose for consideration; application was to be referred to Larger Bench

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