Concealment Penalty cannot be levied on rejection of a bonafide claim. Even assessee with great expertise could make silly mistake…
Services of web promotion, social media management held not liable to withholding tax u/s 195 as per the provisions of…
Interest on FDR pledged as security for obtaining contract is business income and profits to be computed by applying NP…
It is impossible to maintain list of gifts given and demonstrate that a particular sales order was received as a…
Rejection of books of accounts for non maintenance of stock register or incorrect valuation method or non compliance with accounting…
Delay in filing appeal due to assessee not present at his residence and took time in consulting his Counsel condoned…
Lack of enquiry in a particular manner or as per procedures prescribed vitiates the assessment only when relevant provisions are…
No bar in claiming deduction u/s 54F in reopening proceedings u/s 147. ITAT direct Assessing Officer to decide exemption afresh…
Meaning of genuineness of trust activities - they should not be bogus, artificial or camouflaged and whether in accordance with…
Exemption u/s 54F allowed as vendor insisted for execution of two sale deeds to avoid TDS as agreement for purchase…