Friday, October 23, 2020

HC issued notice to Additional Solicitor General as constitutional validity of e-filing of ITR is challenged

INCOME TAX : Where assessee filed a writ petition on ground that rule 12 requiring assessee to mandatorily file e-return of income for assessment year 2019-20 when same was not possible for assessee for reason beyond its control, was ultra vires to provisions of Act as well as Constitution and, hence, same was void, notice was to be issued to Additional Solicitor General of India

from www.taxmann.com Latest Case Laws https://ift.tt/35nT33u

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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...