CBDT powers u/s 119 to condone delay in filing Form-10 and ITR. CBDT to consider amendments made in Section 11…
Disallowance u/s 40(a)(ia) for non deduction of tax on payments to well-known NBFCs-ITAT remands issue for examination if NBFCs offered…
AO cannot reject the exemption claim u/s 154 only because in return income shown as taxable. There is No estoppel…
Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of…
Expenditure on glow sign boards was revenue in nature as it did not bring into existence any asset or advantage…
Chartered Accountant alleges false implication by his client. High Court stays proceedings in Trial Court and admits appeal ABCAUS Case…
High Court declines to quash criminal proceedings u/s 276B for alleged non deposit of TDS, grants liberty to move discharge…
Section 54F exemption is for cost of new asset, not consideration paid for acquisition. AO was held wrong in holding…
ITAT jurisdiction to consider rectification application is extremely limited. Supreme Court dismisses SLP of the Petitioner ABCAUS Case Law Citation:…
Satisfaction of AO as to incorrectness of claim of the assessee is an essential prerequisite for invoking the provisions of…