Friday, December 4, 2020

Sec. 234F providing levy of fee for default in furnishing return of income doesn’t offend Article 14 of Constitution

INCOME TAX : Provision of section 234F does not offend article 14 of constitution of India

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000196570/sec-234f-providing-levy-of-fee-for-default-in-furnishing-return-of-income-doesn’t-offend-article-14-of-constitution.aspx

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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