Insistence of tax authorities to produce a written Agreement to Sell was arbitrary perverse and unreasonable when Law permits oral…
No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…
Allowability of service tax written off to PL Account when input credit not allowed under Cenvat Credit Rules. ITAT deleted…
Neither assessee can withdraw appeal nor CIT(A) can dismiss appeal for non-prosecution. ITAT explains the powers and duty of the…
Property acquired by ITD u/s 269UE-High Court asks CBDT to consider regularising ownership of bonafide purchaser on payment of difference…
Assessment order in the name of non-existent amalgamating company void. Supreme Court put the controversy to rest once for all…
Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO…
Salary accrued to non-resident for services rendered outside India not taxable and included in the total income. ABCAUS Case Law…
Good Work Reward to employee held not constituting bonus u/s 36(1)(ii) and allowable as normal business expenditure u/s 37 of…
Claim for exemption u/s 54B allowed though not made in the return of income. AO had disallowed claim as revised…