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1. Extend of time limit for filing of ITR-V forms for A.Y. 2010-11 and A.Y. 2011-12 - Within a period of 120 days from the date of uploading of the electronic return data -...

2. The due date for submission of ITR-V for A.Y. 2010-11 has been extended upto 31.10.2011 or 120 days from the date of upload whichever is later.

3. Assessee company failed to deduct tax at source as reflected in Tax Auditor's report. Demand u/s 201(1)/201(14) was barred by limitation. Assessee submitted that...

4. Monetary limit for filing appeals before High Court not breached for assessment years 2006-07 to 2010-11, appeals dismissed as not maintainable. For assessment years...

5. Validity of order passed u/s 201(1)/201(1A) - Period of limitation - prior to section 201 was amended by Finance Act No.2 of 2009, no time limit was provided for passing...

6. The High Court held that the Assessing Officer had credible reasons to reopen the assessment u/s 147 for the Assessment Year 2011-12. During the search and seizure...

7. Exemption u/s. 11 - Belated filing of income tax return (ITR) and form 10B - once return of income has been filed within the time prescribed u/s 139(4) of the Act,...

8. Exemption of Assam Comilla Cotton [ITC(HS) Code 5201 00 12] from export restriction on cotton - Limit of 5,000 Bales was exempted from the cap on export of cotton during...

9. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

10. Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

11. Assessment u/s 153C - Period of limitation - although the Assessing Officer of the searched person and the other person(the assessee) was the same, satisfaction was...

12. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

13. Time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers extended.

14. Assessee failed to file return of income and Form No. 10B before due date, resulting in denial of benefit u/ss 11 and 12. However, consistent judicial precedents,...

15. Exemption u/s 11 - retrospective effect - On registration of the Trust, benefit under Section 11 and 12 would be available to the assessee from the assessment year...