Franchise of Kidzee school chain denied registration u/s 12AA as Trust was running with primary objective of branding and earning…
Penalty u/s 271BA deleted for not uploading audit report in Form No. 3CEB due to technical glitches when report was…
If books of account not maintained penalty u/s 271B cannot be levied for non audit u/s 44AB. ITAT deleted penalty…
Inadequate enquiry leading to assumption of incorrect facts makes the order erroneous and prejudicial to the interests of the revenue…
Penalty u/s 271D-Cash received to get a good bank balance certificate for visa of the daughter constituted a reasonable cause…
Fund manager" in Section 9A(4)(b) of the Income-tax Act includes an AMC as approved by SEBI under the SEBI (Mutual…
Notice by affixture in the name of dead assessee showed that Tax Official actually did not went there else they…
Assessment made on the basis of wrong cash book printed out from tally package with negative figures, ignoring correct cash…
Disallowance u/s 184(5) not have cause and effect relationship with assessment being framed under section 144 – ITAT upheld additions…
Addition u/s 68/69 deleted for cash deposit in bank of amount returned back by father and brother out of amount…