P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

ITAT: Assessee Could Not be Penalized by Denying the Exemption for Mere Technical Violation - (15 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that assessee could not be penalized by denying the exemption for mere technical violation and allow exemption under Section 10(23B) of Income-Tax Act, 1961.

Tags : ITAT   TECHNICAL VIOLATION  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved