Tuesday, August 3, 2021

Interest earned on FDs eligible for sec. 80-IA relief if such FDs was incidental to core business of assessee: ITAT

INCOME TAX : Provisions of section 254(2) have narrow application and envisage rectification of mistakes which are apparent from record and there is power to rectify but not to review order

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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...