Addition for share application money not warranted if AO not disputed correctness of evidences furnished or not made any adverse…
Reduction of loan waived from fixed assets actual cost-wdv u/s 43(6)(c) not required for calculating depreciation allowable under Income tax…
Draft Guidelines for Advertisement by Company Secretary in Practice According to the guidelines, no Company Secretary or a firm of…
Authentication of income tax e-notices. Name/office of authority to be printed on e-mail body or attachment - Rule 127A G.S.R.…
Share premium not part of capital employed in the business of the company for claim of deduction u/s 35D as…
No condonation of delay in IDS 2016 first instalment payment due to Personal emergency reasons, liquidity, confusion, rush at banks…
Reopening us 147 after four years with Addl CIT approval bad. Notice u/s 148 was illegal as approval/satisfaction of CCIT/CIT…
e-payment of service tax till midnight of 31-03-2017 Circular No 205/3/2017-Service Tax F. No. 137/155/2012- Service Tax (Part IT) Government…
Unexplained income-cash deposited in bank after 2-3 months gap held not probable as withdrawals made in small amounts mostly by…
Interest free loan to subsidiary-disallowance for commercial expediency not relevant if advances given out of interest free funds - Punjab…