Assessee cannot insist for physical hearing as same is not permissible under faceless assessment scheme.
Gurumukh Ahuja v. Income-tax Department – [2022] 142 taxmann.com 275 (Madhya Pradesh).
Due date to file modified return extended to 31-03-2023 if order of business organisation issued till 30-09-2022.
Order F. No. 370142/4I12022-T, dated 26-09-2022.
Export of software embedded on hardware is eligible for deduction u/s 10A, and the same cannot be denied merely because assessee is not manufacturer of that hardware.
Subex Ltd. Vs. DCIT, 2022-TIOL-1222-HC-KAR-IT.