Penalty 271(1)(c) Non-deletion of few words not invalidated notice or caused any prejudice to the assessee when relevant clause was…
Bogus purchases-when sales not disputed entire addition not warranted. ITAT estimated addition @12.5% of alleged bogus purchases ABCAUS Case Law…
Draft rules for valuation of unquoted equity share for the purposes of section 56 and section 50CA Government of India…
Revised work and reporting Structure of CBDT Directorates. TDS related functions to shift from Directorates of TDS & TPS to…
Disallowance us 40(a)(ia) applies to amounts paid also-Supreme Court. Allahabad HC judgment holding that it applies to amount payable at…
Exercise of Option us 115BA-Rule 21AD Form 10-IB. Option by domestic company to be exercised electronically either under DSC or…
Distribution of work among Members of CBDT- Order No. A-3501517/2012-Ad-VI Government of India Ministry of Finance Department of Revenue (Central…
Revision us 263 set aside as CIT did not do homework. No record was called for examining the issue or…
Net profit ratio of 3 percent in contract business allowed as in earlier years even lower profit rate was consistently accepted…
Ban on publishing Aadhaar number and demographic details along with other Personal sensitive information in contravention of Aadhaar Act, 2016…