Rectification of wrong penalty section not required notice to assesseee u/s 154(3) as assessee could not controvert the findings recorded…
Payments by Prasar Bharati to advertising agency liable to TDS as commission u/s 194H. Section 201 rightly invoked for failure…
PrCIT directed to resolve deposit of TDS into wrong TAN along with Principal Secretary. Income Tax Department directed to release…
Tests must be applied to determine if an institution exists solely for educational purposes and not for profit. High Court…
Payment by IOCL to transporters was liable to TDS u/s 194C as works contract and not u/s 194I as hiring…
High Court declines to direct refund pending scrutiny. Since matter is pending scrutiny before AO exercising the discretion u/s 143(1d)…
Deemed dividends not exempted u/s 10(34) in the hand of the payee since there is no payment of additional tax…
Reassessment upheld for non disclosure of Interest income set off against interest on loans and advances when production was not…
Explanation can not be rejected applying prudent mans behaviour test. High Court deletes addition made for cash deposits applying Principle…
After enactment of GST, administrative Charges on Molasses can not be levied under the provision of the U.P. Sheera Niyantran…