Tuesday, May 25, 2021

No prosecution could be launched against assessee on mere failure to pay self-assessment tax: HC

INCOME TAX : Mere failure to pay income tax based on self-assessment by assessee would not constitute offence under section 276C(2)

from www.taxmann.com Latest Case Laws https://ift.tt/3wwb9w5

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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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