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…
Interest for delayed payment of compensation under Land Acquisition Act is taxable as capital gain not interest u/s 56 and…
Extension of the validity of FCRA registration certificates till 30.09.2025 Home Ministry has decided to extend the validity of FCRA…
Guidelines for review, revision, and appeals for orders passed by GST Common Adjudicating Authority CBIC has issued clarifications / guidelines…