Share application money circular transaction addition u/s 68 deleted where loan creditors had subscribed out of the loans repaid by the company-ITAT…
Change in head of income not permissible u/s 153A if no incriminating material is found during the search-ITAT Prelude: Section…
Income Tax to file request for restoration of struck off companies name where assessment, penalty, appellate, or prosecution proceedings are…
Reimbursement of expenses not income though TDS was deducted on such payments u/s 194C or 194H as contract/commission payments -High…
Income of SEEPZ Special Economic Zone Authority notified as exempt Under section 10(46) of the Income Tax Act, 1961, the…
Condonation of delay in submission of ITR-V or EVC within 120 days by providing reason for delay at income tax…
How to change wrong personal details filled in income tax return. For wrong personal details (i.e. Bank Account, Address, Mobile number…
Approval by CIT even before recording reasons by AO for reopening u/s 147 may reflect premature approval but need not…
Expenditure on Construction and improvement on leased building-Revenue or capital. Enduring benefit cannot be a conclusive test and it cannot…
Interest on bank fixed deposit not credited to account taxable on mercantile basis. It is no defense that TDS was not…