INCOME TAX

Title
Rate at which electricity company sells to customers should be taken as CUP
WhatsApp group administrator not liable for an act of member of group
Amount claimed as irrecoverable & written off allowable if same was offered to tax in previous assessment years
Section 143(2) Notice issue not mandatory for completing search assessment
HC quashes order imposing tax on Royalty for ‘Adwords Program
HC directs Center to ensure adequate security for lorries transporting oxygen
Reasonable belief sufficient for Section 147 notice; Final conclusion not required
Singapore Entity can carry forward short-term capital losses