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1. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

2. Denial of Foreign Tax Credit (FTC) claimed u/s. 90 - there was delay in furnishing Form 67 - The Tribunal referred to a similar case where Form 67 was not filed before...

3. Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings...

4. Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a...

5. Reassessment u/s 147 - level of enquiry at stage of re-opening and in reopening proceedings - In the re-assessment proceedings the AO was expected to undertake a...

6. Revision u/s 263 - assessment u/s 147 - The language employed by the statute (i.e., w.e.f. 01/6/2015) in this regard, i.e., 'an order passed without making further...

7. Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High...

8. Disallowance of bad debts as claimed u/s 36(1)(viia) - deduction claimed @10% of aggregate average advances - AO is directed to make relevant enquires and verifications...

9. Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to...

10. Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal

11. Revision u/s 263 by CIT - if the learned PCIT was of the view that the AO failed to make the necessary enquiries which should have been made during the assessment...

12. Reopening of assessment - under-declaration of the investment made - Whether merely because certain issues and additions were considered during the block assessment...

13. Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section...

14. Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section...

15. Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case...