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…
Delay in filing appeal condoned as CA was unaware of law. Quality of explanation, legal assistance to litigant, and detriment…
CBEC renamed as CBIC for GST implementation FM approves the re-organisation of the field formations of the Central Board of…
Receipt of ITAT order by any CIT triggers limitation period u/s 260A(2)(a). In a recent judgment, the Hon'ble Delhi High…
Guidelines for waiver of interest for TDS default us 201(1A)(i). CBDT Order u/s 119 authorises CCIT/DGIT to waive interest under…
Income tax searches conducted on 2534 groups of persons in FY 2013-14, 2014-15, 2015-16 and FY 2016-17 (up to January,…
Unclaimed Deposits in Banks and Insurance Companies The details of the unclaimed deposits reported by various banks under Section 26…
EPS 1995-Benefit of actual salary exceeding wage limit as per Supreme Court Judgment. Member cannot be debarred from exercising higher…
Additions not related to reasons recorded for reopening not permissible as it was not subject matter of reasons recorded by…