There is distinction between questions of law proposed by appellant for admission of appeal and questions framed by Court –…
CBDT amends Form-16 Part-B format of Salary Certificate to be issued by employer. Revised format is applicable from 12.05.2019 -…
Without stating whether notices were served on assessee, CIT(A) was not justified in dismissing the appeal of the assessee for…
Revision of settlement application u/s 245C(1) offering another higher amount not allowed as assessee has to make full and true…
No disallowance for interest paid on capital work in progress u/s 36(1)(iii) where sufficient interest-free funds available, presumption is that…
Penalty u/s 271AAB for undisclosed income declared deleted for no incriminating material found during search and also for notice non…
Sale of property mortgaged to bank liable to capital gain tax. Encumbrance created as a guarantee by assessee not deductible…
Addition u/s 68 made without issuing notice to creditors deleted by ITAT as AO failed to conduct inquiry. Had creditors…
Posting of ACIT (Probationers) after their completing training at (NADT) Nagpur CBDT has posted 146 Assistant Commissioner of Income Tax…
Rule 8D can not be applied without giving reasons. Unless AO rejects explanation of the assessee with some reasoning, mere…