I-T notice under Section 133(6): Here's what employers should do

If an employee anticipates that their claims cannot be substantiated, they should consider filing an Updated Return (ITR-U) ...
Tax Guru

Section 40A(3) Disallowance Set Aside in Invalid Reassessment

The case examined whether reassessment after four years was valid when the issues were already examined in scrutiny. The ...
Tax Guru

Section 143(1) Adjustment Cannot Deny 115BAB Concessional Rate

Denial of the 15% rate through summary processing was held invalid. Eligibility under section 115BAB requires examination and hearing, not mechanical CPC ...