CBDT authorises ACIT/DCIT (International Taxation), Circle Delhi to issue notice u/s 143(2).
Notification No. 56/2022, dated 28-05-2022.
Husband can’t be said to be owner of house bought in wife’s name even if he claimed Sec. 54 exemption on it.
Antony Parakal Kurian v. ACIT – [2022] 138 taxmann.com 440 (Karnataka).
Leave granted to SLP filed against HC Ruling that provisions of section 115JB could not be invoked in case of company engaged in generation and supply of electricity.
Principal Commissioner of Income-tax v. Atria Power Corporation Ltd. – [2022] 138 taxmann.com 271 (SC).
Once Order passed by ITAT already stands confirmed by judgement of Apex Court, appeal seeking fresh disposal by ITAT by way of remand is infructuous.
CIT v. Mol Corporation, 2022-TIOL-762-HC-DEL-IT.