The VITA program, which the IRS administers, began after the Tax Reform Act of 1969 and provides free tax filing assistance ...

The court ruled that the reassessment notice was invalid, emphasizing that once an authority determines that reassessment is unnecessary, it cannot reverse its decision arbitrarily without a valid ...

ITO before ITAT Mumbai focused on the disallowance of exemption under Section 54 of the Income Tax Act, 1961. The assessee had sold a residential property and reinvested in four new flats in the same ...