After enactment of GST, administrative Charges on Molasses can not be levied under the provision of the U.P. Sheera Niyantran…
Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return.…
ICAI jurisdiction in disciplinary proceedings is confined to Show-Cause Notice. It can not ask response on applicability of Income Tax…
Addition for cash deposit in joint bank account with grandfather upheld. High Court rejected the plea that the assessee was…
Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT direction for registration of Charitable Institution.…
Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent Rejection of former did not automatically result in…
Refund u/s Section 244A for delay in curing defects in TDS certificates-Commissioner of Income Tax is the final fact finding…
Penalty u/s 271AAA-what constitutes substantiating how undisclosed income was derived-High Court explains prerequisites of statement u/s 132(4) to avert penalty…
Order passed by four member Appellate Authority against CA was valid. Under doctrine of necessity recusal of one member not…
High Court interprets provisions of PMGKY Scheme 2016 and give equitable relief to the assessee without undermining the object and…