Approval u/s 153D has to be granted for each assessment year. A single approval granted for all AYs held as…
Prosecution u/s 276C(2) quashed as the assessee had though not paid due income tax along with return but later deposited…
In slump sale acquisition, purchaser to claim depreciation on lump sum consideration irrespective of WDV in the books of accounts…
Agreement and Protocol between the India and Qatar for avoidance of double taxation and prevention of fiscal evasion with respect…
Under presumptive taxation u/s 44AD, assessee could not have maintained sales bills and bank statement, bank balance and gross receipt…
Amalgamation order does not take away right of income tax department to proceed against the transferee company, In a recent…
Addition u/s 69A for solely cash deposits in bank account deleted as it was covered by income declared u/s 44AD…
ITAT quashed revision order u/s 263 passed without providing information to assessee and not considering submissions & evidences furnished. In…
Benefit of ITC accrued under UP VAT Act to dealers after introduction of GST Act 2017 though having closing stocks…
Mounting auto rickshaw body on chassis, amounts to new product coming into existence liable to purchase tax under U.P. Sales…