Fair market price of property cannot be determined exactly. Valuation will differ from valuer to valuer - ITAT In a…
Addition made without providing to assessse an opportunity for cross examination is invalid – ITAT In a recent judgment, ITAT…
ICAI plans to launch certification / Post qualification course in Forensic Investigation. ICAI may soon launch its certification / diploma…
No disallowance u/s 40(a)(ia) can be made merely for not e-filing form 26A which is a procedural lapse. In a…
CBDT asks Income Tax officials to avoid asking irrelevant and unjustified queries in scrutiny notices issued to taxpayers. CBDT issues…
Once repayment of the loan is established, credit entries cannot be added to income in isolation ignoring the debit entries…
Travel back theory as propounded by the CBDT Instruction is against the spirit of the ratio laid down by the…
Failure of AO to draw inferences cannot mean that the petitioner had not disclosed all the material facts – High…
Notification for protocol amending the Agreement between the Republic of India and Sultanate of Oman for the avoidance of double…
Undated, unsigned and typed loose sheet of paper are dumb document, could not be taken as the sole basis for…