Penalty u/s 272A(2)(k) for delay in filing TDS returns deleted as TDS was deposited within due time to the credit…
No exemption u/s 54B for purchase of agricultural land belonging to Scheduled Caste which cannot be transferred unless converted to…
If AO examines a claim and not reject it then it can’t be said that AO had not formed any…
Rejecting books of accounts duly audited by CA u/s 44AB on the basis of presumptions without making any investigation is…
GSTR-3B not a monthly return in lieu of Form GSTR-3. High Court quashes Finance Ministry Press release clarifying the last…
Income wrongly declared in ITR by mistake cannot be taxed because assessee has not earned it. There is no provision…
Transfer u/s 2(47)(v) is complete when possession of immovable property taken over in part performance of contract ABCAUS Case Law…
Penalty u/s 271(1)(c) confirmed despite non specifying charge in the notice as assessee not raised it before CIT(A) and changed…
No Revision u/s 263 when assessment order was void and did not exist in law for not following procedure laid…
Deity is a juristic person having status of individual, Tax rates/slabs as applicable to an individual would apply. Section 167B…