Unexplained expendiure addition u/s 69C made for peak negative cash balance without giving benefit of capitalisation of sums disclosed in…
Deduction u/s 80IC available for manufacturing of PET bottles, Caps, jars etc. which are not plastic articles and do not…
Non-recovery of income tax demand where tax has been deducted but not deposited by deductor-CBDT Non-enforcement of recovery of demand…
While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given While reversing the order of the…
Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural The deduction u/s 33AB of…
Loans Advance given on interest not deemed dividend u/s 2(22)(e) as shareholder not derive benefit from funds of company When…
Property Fair market value as on 01-04-1981 based on market rates taken from Sub-Registry records not without basis The fair…
Allowability of interest as cost of acquisition of capital asset u/s 48(ii) is highly debatable, not open for revision u/s…
CIT Appeals order passed ex parte without giving another opportunity or mentioning reasons for additions sustained is bad INCOME TAX…
CBDT Revised Guidelines for Implementation of Transfer Pricing Provisions Instruction No. 03/2016 Instruction No. 3/2016 F. No. 500/9/2015-APA-IIGovernment of IndiaMinistry…