Bad debts claimed u/s 36(1(vii) disallowed as only provision was made and bad debts not written off in books of…
CIT approval u/s 153D in bulk draft assessment orders on a single day held to be mechanical approval vitiating entire…
Notice u/s 148 for reassessment proceedings issued when the company was no longer in existence and was dissolved by the…
Without specific communication of deficiency, no effective opportunity of being heard can be said to have been granted In a…
Addition for handling loss in petrol pump allowed as it was within permissible limit of 0.75% prescribed by Essential Commodities…
Application for Registration u/s 12A can not be rejected for mere not filing of income-tax return In the instant case,…
Addition u/s 68 for unsecured loans/share capital on account of amalgamation as per High Court order deleted as no sum…
Once capital gain taxed in hands of individual member of society, same cannot be taxed again in the hands of…
For difference of receipts as per 26AS and books of account, only embedded portion of profits can be added to…
TDS on payment to advertising agency is covered u/s 194C not 194I. Contract need not always be in writing and…