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The case of the petitioner is quite elementary, and we are constrained to observe the complete apathy and negligent approach of the assessing officer concerned in discharging his duties, by the provisions of the Income Tax Act, 1961.
New India Assurance Company argued that IT returns of 2014-15 could not be considered because it was filed after the deceased’s death, while the Court regarded the same as a ‘misconceived interpretation’.
On 14-2-2023, the Ministry of Finance notified the Income-tax (Second Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (‘IT Rules). The
Karnataka High Court and ITAT committed a “grave error” in holding that the requirement of furnishing a declaration under Section 10B (8) of the Income Tax Act, 1961 (IT Act) is mandatory, but the time limit within which the declaration is to be filed is not mandatory but is directory.
Gauhati High Court: Parthivjyoti Saikia, J., addressed the instant appeal under Section 173 of the Motor Vehicles Act, 1988 against the judgment
by Shubhangi Agarwal*
Last date to file Income Tax Return for the Financial Year 2018-2019 has been extended to 30-06-2020. Aadhaar-PAN linking date has been
The due date for filing of Income Tax Returns for Assessment Year 2019-20 is 31-07-2019 for certain categories of taxpayers. Upon consideration
Punjab and Haryana High Court: Kuldip Singh, J. modified the claim allowed by the Tribunal on the ground that the deceased was
Constitutional validity of Aadhaar has been upheld by the Supreme Court of India in September 2018. Consequently, in terms of Section 139AA of
Kerala High Court: In the writ petition filed by Prasanth Sugathan, legal director of the SFLC, the Court passed an interim order allowing