HC defines ‘information’ based on which AO can initiate action u/s 148A.
Stewart Science College v. ITO – [2022] 143 taxmann.com 80 (Orissa).
Delhi HC decides date of issue of notices sent through various modes for purposes of time-barring reassessment.
Suman Jeet Agarwal v. ITO – [2022] 143 taxmann.com 11 (Delhi).
CBDT specifies manner of constitution of collegium to decide deferment of appeals u/s 158AB.
Order F. No. 370133/13/2022-TPL, dated 28-09-2022.
CBDT notifies Form 69 for making application for re-computation of income due to disallowance of surcharge/cess.
Notification No. 111/2022, dated 28-09-2022.
TPO cannot ignore certificates issued by third-party vendors of AE confirming price charged from assessee.
Kimberly-Clark Lever (P.) Ltd. v. ACIT – [2022] 142 taxmann.com 329 (Pune-Trib.).
No provision allows AO to retain documents of title as security for any tax liability that may arise in future.
Mutukoya T. v. Commissioner of Income-tax – [2022] 142 taxmann.com 327 (Kerala).