Concealment penalty upheld on profit estimated on suppressed turnover conceded by assessee and quantified on the basis of Form 26AS…
Addition made for cash deposits in undisclosed bank account do not hold any force as withdrawals and deposits do not…
Mere payment of remuneration to trustees not attract section 13(1)(d) of Income Tax Act unless it is excessive or unreasonable…
Cheque dishonour complaint u/s 138 of Negotiable Instruments Act by the power of attorney would be maintainable in law -…
Exclusion inclusion of comparables to determine Arm's Length Price (ALP) not necessarily give rise to purely legal or substantial questions…
MCA notifies 1st October, 2018 as the date of constitution of National Financial Reporting Authority. The following two notifications have…
Increase in Dearness Relief to Central Government pensioners / family pensioners from the existing rate of 7% to 9% w.e.f.…
The Compensation to States Act 2017 Constitution valid, not beyond the legislative competence of Parliament. No offset for Clean Energy Cess -SC ABCAUS Case Law Citation:…
ICEGATE - Facility of uploading document on eSANCHIT by Government agencies instead of importer/exporter after Pilot Project Circular No 35/2018-Customs…
If asset side of balance sheet is reduced by provision made, it amounts to writing of the debts in accordance…