Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot…
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts that non disclosure was inadvertent not…
Procedure of PAN application through SPICe Form No INC-32 of Ministry of Corporate Affairs F. No. Pr.DGIT(S)Tech/e-Biz/2008-09/Part Government of India…
Disallowance us 40(a)(ia) deleted on non CA certificate basis. In the interest of justice and fair play ITAT set aside…
PMKGY 2016-Existence of deposit in bank-cash in hand or deposits in an account maintained with a specified entity on the…
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be…
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would…
Exemption us 11 can not be denied if not filled in Schedule-F when the verification clause of ITR-7 was duly…
Interest expenditure Disallowance u/s 36(1)(iii) for interest free loan-Allahabad High Court says business expediency not a must, earlier Division Bench…
Persons whose tax profiles not match with cash deposits made in bank during the demonetization period identified-Operation Clean Money Ministry…