Om Shivam Buildcon (P) Ltd. vs UOI and Ors.
Settlement of disputed tax liabilities-Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020. Entitlement to benefit of scheme-Petitioner challenged rejection of declarations filed under section 4 of "DTVSV Act, 2020" by referring to CBDT Circular No. 21/2020, dated 4th Decemb [LexDoc Id : 591192]
Sandipkumar Parsottambhai Patel vs ITO
Sustainability of addition-Sections 68, 10 (38) of the Income Tax Act, 1961. Denial of long term claim exemption-CIT (A) erred in confirming action of AO in disallowing exemption of Rs.17,56,592/- claimed by assessee under section 10(38) on account of Long Term C [LexDoc Id : 595173]
