Even if a receipt is classified as Business Income u/s 28, it does not automatically qualify for the special deduction…
Just because log book was not maintained does not mean that vehicles were used for personal purposes by the Trustee…
Where belief of escapement of income as per reasons recorded fails no other addition can be made by the AO…
Date of dispatch of Speed Post of duly verified ITR-V shall be considered for the purpose of determination of 30…
Cash deposited in bank before giving unsecured loan. The addition if at all can be made u/s 69A in the…
Limitation for filing Rectification Application to ITAT u/s 245(2) starts from the date when the order of which rectification is…
Only days on which actual services rendered by company to be considered in computing threshold for constitution of permanent establishment…
Depreciation on goodwill in the hands of amalgamated company upheld as Assessing Officer had taken a plausible view in line…
The ICAI has announced that provisions of the Income-tax Act, 2025 shall be applicable to CA exams conducted from 1st…
Addition u/s 68 deleted as there was no cash trail, rotation of funds, or incriminating evidences, no enquiry conducted into…