Additions made for non furnishing name address details of raddi-wallas for purchases made deleted In case of purchases made from small…
SEBI-Audit Reports Qualifications Revised Review Procedure. Board Meeting dated 12/03/2016 Securities and Exchange Board of India PR No. 56/2016 SEBI…
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…