Reassessment u/s 148 due to credit card payment. ITAT directed AO to delete the addition made in view of returned…
Presumptive tax u/s 44AE - No addition for cash deposit in bank made out of business receipts unless rebutted by…
Human probability is that truck drivers would insist for cash payment-ITAT deleted additions u/s 40A(3) for cash payments ABCAUS Case…
Benefit of exemption u/s 54F before its amendment can be extended to a residential house purchased outside India. ITAT allowed…
Late fee u/s 234E is imposed towards extra effort and resources for processing delayed TDS returns. ITAT dismisses assessee’s appeal…
Issuance of notice on wrong address not confers right on the Assessing Officer to get the notice served u/s 143(2)…
Higher rate of depreciation allowable on crane. So long as crane is registered under the Motor Vehicles Act, it is…
Revision u/s 263 for non initiation of penalty proceedings. It is not open to CIT to exercise revisional powers to…
Additional Evidence admitted due to non-seriousness of Authorised Representative and for non service of notices ABCAUS Case Law Citation:ABCAUS 3186…
Revisionary order u/s 263 passed in the name of dead person quashed. CIT was not justified in setting aside the…