ITAT reduced addition u/s 69A for cash deposits in bank by estimating the income assessee might have saved from the…
CBDT also extends due date for issue of TDS certificate in Form 16 for FY 2018-19 to 10th July 2019.…
Revision u/s 263 quashed as AO in view the legal position made a conscious decision holding that section 2(22)(e) was…
CBDT extended due date of filing TDS return of salary Form 24Q for FY 2018-19 from 31.05.2019 to 30.06.2019 As…
Hoarding expenses allowed as revenue in nature and not capital. Hoardings are subjected to vagaries of rain, storm, damages etc.…
FMV of property on lease to be determined by applying rent capitalization method taking the rent actually received by the…
Rigorous imprisonment awarded u/s 276B for delayed late deposit of TDS. Assessee had culpable mental state as he remained absent…
Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as question of second proviso being prospective was not debatable in…
Without rejecting books of account, it was not proper to make addition towards unexplained investment u/s 69 of the Act…
Purchasing many small properties itself not good enough reason to hold that it was a business transaction. The quantum or…