Saturday, March 27, 2021

Assessee is precluded from raising contention first time before HC if same never raised before lower authorities

INCOME TAX : Unless finding of Tribunal on facts is perverse, question of considering correctness of order in an appeal under section 260A would not arise

from www.taxmann.com Latest Case Laws https://ift.tt/2QKbX0U
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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...