Re-appointment of erstwhile auditor in company who ceases to be governed by the rotation principles u/s 139 can be made…
Appellate forum for appeals against order u/s 51 of FERA whether filed prior or after 01.06.2000 is Appellate Tribunal under FEMA - SC ABCAUS Case Law Citation:ABCAUS 2759…
Winding up Petition after secured creditor obtained decree from DRT and recovery certificate issued upheld by the Supreme Court ABCAUS…
Anonymous donations received by religious and charitable trust not taxable u/s 115BBC when no university/educational institutions was run by the…
Dismissal of appeal without issuing defect memo for delay in filing the appeal-It is well settled that nobody should be…
Advances made to group companies who were short of funds in order to honour cheque not deemed dividend but advances…
Status of Official Assignees is of artificial juridical person u/s 2(31)(vii) and is required to file ITR applicable as such…
Applicability of section 44AD for Railway Ticket Commission Agent upheld when in addition to booking he has to arrange conveyance…
Addition u/s 69 confirmed when assessee failed to establish link between cash withdrawn and cash found at the time of…
Without treating assessee as “assessee in default” u/s 201(1), no disallowance can be made u/s 40(a)(ia) for non deduction of…