In absence of cost of acquisition of development rights, TDR cannot be taxed as a capital gain. Supreme Court dismissed…
Issue of notice u/s 148 by Non jurisdictional AO not valid. Section 292BB not applicable where assessee had already objected…
CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and…
Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section…
Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to…
Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court…
Revision u/s 263 upheld as AO failed to initiate penalty proceedings u/s 271(1)(c) where assessee increased income in revised return…
Deduction u/s 80JJAA There is no requirement of atleast 100 new workmen to be employed to claim deduction ABCAUS Case…
Addition as unexplained credit/Investment in case of money launderer / hawala operator. Supreme Court dismisses SLP against High Court order…
TDS return filed late cannot be declared non est in law. Like income tax return no such provision exits declaring…