Just a moment...

⚠✕
❮ Top
☎ Help
AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS
PrevPreviousNextNext

Remand under s.254 upholds reassessment for s.80JJA deductions; s.68 addition struck, matter remitted to AO

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC upheld the Tribunal's remand to the AO for fresh adjudication on the assessee's entitlement to deductions under s.80JJA for AYs 2007-08 and 2008-09, finding no infirmity warranting rectification of the Tribunal's order and affirming the Tribunal's power under s.254 to remit for reconsideration; the Court noted that the claim under s.80JJA could not be arbitrarily disallowed where it had been allowed in earlier years on identical facts. Separately, the HC found the addition u/s 68 unsustainable on the record, observed that bank payments and confirmations substantiated the sundry creditors, and remitted the matter to the AO for de novo assessment.....

PrevPreviousNextNext