Brought forward debit balance can not make assessment erroneous and prejudicial to the interest of the Revenue - ITAT quashes…
Exclusions from both export and total turnover for deduction u/s 10A - CBDT Circular 4/2018. All charges/expenses in Explanation 2(iv)…
Compensation paid to retiring partner consequent to family settlement-Deduction allowed as capital of firm was kept intact and business was…
Interest for late payment of service tax not penal in nature but only compensatory. ITAT deletes disallowance made under section…
Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can…
Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza does not include Tahbazari as there is no toll…
Agricultural land-revenue records can not be rejected without any basis or material evidence holding it to be an mechanical entry…
Court of Munsiff No. 3 -cum-Judicial Magistrate, 1st Class Guwahati designated as Special Court for prosecution of offences under Income…
Chapter VI-A deduction allowable on disallowance u/s 40(a)(ia) for profits of the eligible business so enhanced by the disallowance- ITAT…
Income Tax Notices to non-resident assesses. On receiving information on holding assets by NRIs, necessary enquiry is made for disclosure and source Income…