Tax Guru

143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed

The tribunal held that any adjustment while processing a return under Section 143(1) requires prior intimation to the ...
Tax Guru

Section 80P Denial Collapses After Section 119(2)(b) Condonation – CPC Intimation Cannot ...

S55 Keerippatty Primary Agricultural Co-op. Credit Society Ltd. Vs ITO (ITAT Chennai) The ITAT Chennai set aside the CIT(A)’s order and held that once the ...