Calcutta High Court upholds transfer of case u/s 127 of ex-CM of M.P. ‘Kamal Nath’ from Calcutta to Delhi.
Kamal Nath v. PCIT – [2023] 146 taxmann.com 182 (Calcutta).
CBDT removes limit of Rs. 5,000/- for submission of SFT in relation to interest income.
Notification No. 1 of 2023, dated 5-1-2023.
CIT can look into report of ‘Directorate of Vigilance and Anti-corruption’ to invoke section 263.
CIT v. N. Sasikala – [2023] 146 taxmann.com 149 (Madras).
CBDT extends deadline to comply with section 54 to 54GB provisions considering then prevailing Covid 19.
Circular No. 1 of 2023, dated 6-1-2023.
HC cannot interfere with finding of facts recorded by ITAT without framing a specific question of law.
Muthoot Leasing and Finance Ltd. v. Commissioner of Income-tax – [2023] 146 taxmann.com 53 (SC).
Purchase by assessee could not be treated as bogus if AO did not dispute corresponding sales transactions.
Principal Commissioner of Income-tax v. Nitin Ramdeoji Lohia – [2022] 145 taxmann.com 546 (Bombay).