Section 50C not applicable to cold storage building so to substitute actual sale consideration by deemed sale consideration and order…
Disallowance u/s 40A(3) for cash payment to BSNL deleted as BSNL is a State and payments were made for business…
Concealment penalty u/s 271(1)(c) deleted on humanitarian grounds as the assessee had died, his business was closed and his widow…
No scope for imposing penalty u/s 271A in the case of Civil Contractor which is covered u/s 44AA(2) and is…
CBDT crosses milestone of 200 APA. With entering into 7 more Advance Pricing Agreements in February, 2018, the total number…
TDS on testing and commissioning services deductible u/s 194C as contractual payments as not as fees for technical services u/s…
Section 55A related to DVO reference not apply in a reverse case when value claimed by assessee exceeds the fair…
Application for registration u/s 12A to be made electronically by charitable or religious trusts,. More information required in revised Form…
CBDT notifies Centralised Communication Scheme 2018 u/s 133C for calling information from any person for verification of information The Finance…
Deduction for Penal excise was allowed u/s 37 as it was paid in discharging contractual obligation to indemnify department for…