Book entry transfer of share application money to capital reserve account could not be regarded as benefit or perquisite arising…
Interest on fixed deposits during construction period held not taxable as FDRs were made out of share application money and…
Unexplained Cash Credits in Bank Statements held taxable u/s 68. Non production of document is different from not maintaining Books of Account…
Penalty notice issued after completion of assessment proceedings illegal. Where no proceedings relevant to assessment year are pending penalty notice…
Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Penalty u/s 271(1)(c) invalid for assessment made in search cases u/s 158BC of the Income Tax Act. Penalty proceedings initiated…
Delay in submission of form 15G 15H not make bank assessee in default for non deduction of tax at source.…
Exemption us 10(23)(C)(vi)- By not applying provisions of the Right of Education Act, it cannot be said that the assessee…
Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147. Jurisdiction u/s 263 could not be exercised…
Amendment to MAT Audit Report Form No 29B for Ind AS related adjustments where financial statements of company are drawn…