![CBDT issues Guidelines and Procedure for Complete Scrutiny of ITRs during FY 2023-24 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/05/CBDT-issues-Guidelines-Procedure-Complete-Scrutiny-ITRs-taxscan.jpg "CBDT issues Guidelines and Procedure for Complete Scrutiny of ITRs during FY 2023-24 [Read Circular]")
CBDT issues Guidelines and Procedure for Complete Scrutiny of ITRs during FY 2023-24 [Read Circular]
The Central Board of Direct Taxes (CBDT) has issued guidelines for selection and procedure for the compulsory scrutiny of Income Tax Returns during...
![Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Scrutiny-Revisionary-Proceedings-ITAT-Limited-Scrutiny-taxscan.jpg "Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]")
![Assessment not to Exceed the Scope of Prescribed ‘Limited’ Scrutiny, Except as per the Due Process of Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Assessment-Scrutiny-Law-ITAT-taxscan.jpeg "Assessment not to Exceed the Scope of Prescribed ‘Limited’ Scrutiny, Except as per the Due Process of Law: ITAT [Read Order]")
CBDT amends Guidelines relating to Compulsory Selection of Income Tax Returns for Complete Scrutiny for Search Cases [Read Circular]
The Central Board of Direct Taxes (CBDT) has amended the guidelines relating to compulsory selection of returns for complete scrutiny of search cases. Last month, the Board has issued guidelines...
![CBDT amends Guidelines relating to Compulsory Selection of Income Tax Returns for Complete Scrutiny for Search Cases [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/06/CBDT-Income-Tax-Returns-Scrutiny-Taxscan.jpg "CBDT amends Guidelines relating to Compulsory Selection of Income Tax Returns for Complete Scrutiny for Search Cases [Read Circular]")
Limited Scrutiny can be converted to Complete Scrutiny only with Approval of PCIT in writing: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench comprising of Shri Mahavir Prasad, JM & Shri Waseem Ahmed, AM held that the AO can convert the Limited Scrutiny to Complete scrutiny on...
![Limited Scrutiny can be converted to Complete Scrutiny only with Approval of PCIT in writing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/scrutiny-PCIT-ITAT-taxscan.jpg "Limited Scrutiny can be converted to Complete Scrutiny only with Approval of PCIT in writing: ITAT [Read Order]")
Assessee cannot encash the CENVAT Credit without following Procedure for making application, inviting a Scrutiny: Rajasthan HC [Read Order]
The Rajasthan High Court has held that assessee cannot encash the CENVAT credit without following procedure for making application, inviting a scrutiny. The petitioner, M/s Balkrishna Industries...
![Assessee cannot encash the CENVAT Credit without following Procedure for making application, inviting a Scrutiny: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/CESTAT-Bangalore-Scrap-Income-Tax-Act-CENVAT-Rules-CESTAT-Taxscan.jpeg "Assessee cannot encash the CENVAT Credit without following Procedure for making application, inviting a Scrutiny: Rajasthan HC [Read Order]")
ITAT directs AO to work out disallowance u/s 14A on the basis of Investments yielding Dividend [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer to work out disallowance under section 14A on the basis of investments yielding dividend. The Assessee, Zuari...
![ITAT directs AO to work out disallowance u/s 14A on the basis of Investments yielding Dividend [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-AO-Disallowance-undersection-14A-under-section-14A-Investments-Dividend-Taxscan.jpg "ITAT directs AO to work out disallowance u/s 14A on the basis of Investments yielding Dividend [Read Order]")
Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]
The Kerala Goods and Service Tax Department has issued a circular regarding functions of Proper officers namely scrutiny, assessment, detention, seizure, release, and refund. Presently, the...
![Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/11/Kerala-GST-Dept-Proper-officer-scrutiny-assessment-detention-seizure-refund-Taxscan.jpg "Kerala GST Dept. issues Circular on Functions of Proper Officer namely Scrutiny, Assessment, Detention, Seizure, Release, and Refund [Read Circular]")
Use of 15% of Plant and Machinery of Existing Business: ITAT allows Tax Benefit to New Undertaking since the Usage was below Specified Limit
The Income Tax Appellate Tribunal (ITAT), Chennai Bench allowed the Tax Benefit to New Undertaking since the Usage was below Specified Limit. The assessee, Mr. Pool Thevar Marimuthu an...
