IT Caselaw

Revised return validly filed pursuant to notice u/s. 153A after Search & Seizure, is accepted, defects found in original return cannot be considered for imposing penalty u/s. 271(1) ©

The assessee filed return of income declaring a huge loss. Pursuant to the search and seizure operations u/s.132 and issuance

The assessee has entered into agreement to sale of its factory line and building on 14–8‑2007 wherein consideration of Rs.

AO noted that assessee had incurred various expenses towards appointment of faculty doctor or assessee ‘s consultant doctor in a

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