Exemption u/s 54F for investment in name of wife allowed when non-jurisdictional High Courts had different opinions and no decision…
Penalty 271(1)(b) deleted as assessee had furnished medical certificate of treatment for depression and AO did not bring anything against…
Filing Income Tax Form with scanned signature held only procedural defect and curable in nature. ITAT allowed Form 35A filed…
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee…
No disallowance for bogus purchase when there is one to one reconciliation of purchase with sales - ITAT ABACUS Case…
Mere TDS deduction not decisive factor to treat payment received as income of the assessee ABCAUS Case Law Citation:ABCAUS 3347…
Cash withdrawal to be considered as source of cash deposited in bank after deduction for reasonable household expenses - ITAT…
Addition based on statement recorded deleted as witness did not appear for cross examination on Departments notice ABCAUS Case Law…
Disallowance u/s 40A(2)(b) AO has to form opinion if expenses more than FMV according to legitimate needs of business. ABCAUS…
Assessee not permitted to change head of income as per his own sweet will and convenience. ITAT upheld addition following…