NFAC is bound by binding decision of Jurisdictional High Court when AO is situated within territorial and subjective jurisdiction of…
CIT exemption cannot sit in appeal against affiliation granted to asseesee by Education Board. Permission examined by board can not…
Non-specific penalty notice u/s 271(1)(c) issued by assessing officer violates mandatory requirement of law and doctrine of prejudice cannot be…
Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…
Allowable Cost of construction when only first floor of house was sold as per registry to reduce the stamp duty.…
Addition u/s 69A for unexplained cash deposited in bank account of the assessee in excess of his yearly salary income…
Notice u/s 148 issued prior to approval granted by competent authority bad in law In the instant case, the assessee…
Undisclosed sales being excess turnover reported in service tax return. Tribunal set aside the addition for de novo proceedings In…
Land cannot be considered as non agricultural, simply because of a Farm house located thereon . Existence of a farm…
Disallowance of interest on partner’s capital u/s 40(b) restricted to net advances out of interest bearing funds ABCAUS Case Law…