Thalassemia and Sickle Cell Society approved u/s 35 of the Income-tax Act, 1961 in the category of Scientific Research Association MINISTRY…
Disallowance of 80IB deduction by passing rectification order u/s 154 quashed as AO took a conscious and considered view to…
Scope of enquiry in limited Scrutiny cases selected under CASS cycles 2017/2018 where information provided by any law-enforcement, intelligence agency-CBDT…
Disallowance u/s 40A(2)(b) merely for common Directors not sustainable. Invoking the section necessarily implies that such expenses are otherwise allowable…
Outsourcing of data entry functions in Income Tax Department poses a risk of refund frauds and leakage of confidential data…
Income Tax Prosecution u/s 276CC discharge of accused denied by Trial Court since plea of accused u/s 251 CrPC had…
Templates of Rulings received from other jurisdictions under BEPS Action 5. Ruling exchanged and approach to deal with it. Instruction…
Reconstitution of Task Force for drafting a New Direct Tax Legislation due to superannuation of Member (Legislation), CBDT (Convenor) F …
Peak of both debit and credit entries of seized papers only can be added as undisclosed income, no justification for…
Reopening of assessment which is completed u/s 143(1) not sustainable without there being any tangible material coming to the knowledge…