State Budget: Uttar Pradesh 2019-20

Uttar Pradesh Budget 2019-20

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West Bengal Budget 2019-20 (Bengali)

West Bengal Budget 2019-20 (Bengali)

West Bengal Budget 2019-20 (English)

State Budget: West Bengal State Budget 2018-19 (Bengali)

West Bengal budget statement as presented by Dr. Amit Mitra as on 31st January 2018

West Bengal State Budget 2018-19 (Bengali)

State Budget: West Bengal State Budget 2018-19 (English)

West Bengal budget statement as presented by Dr. Amit Mitra as on 31st January 2018

West Bengal State Budget 2018-19 (English)

Budget Speech 2018-19 (Hindi)

Budget Speech of Sri Arun Jaitley Ministry of Finance presented on 1st February 2018

Budget Speech 2018-19 (Hindi)

 

 

Brothers & Sisters Enterprise vs. JCIT (ITAT Kolkata)

CBDT guidelines for scrutiny of cases: Law explained as to how the CBDT Guidelines for manual selection of cases for scrutiny have to be interpreted and whether CIT in granting approval is required to show application of mind and give reasons for his decision

The Criteria / Guidelines for Income tax Scrutiny dated 10th September 2011 authorize the Assessing Officer to select any return for scrutiny after recording the reasons and obtaining approval of the CCIT/CIT. The case under the category should be selected if, they are compelling the reasons and the case selected through CASS. These cases should be watched by CCIT / CIT in respect of the quality of assessment. In our view, the requirements of the guidelines have been met by the AO in this case. The term compelling reasons is a relative term and has to be viewed from the point of view of the AO Read the rest of this entry »