Clandestine removal of goods without payment of excise duty can not be alleged on the basis of bilties/GRs recovered from…
Question of ITC in Building Construction Material such as Angle, Cement, H.R. Sheets, Channel, Cylinder etc. under UPVAT - High…
No penalty u/s 271A when assessee was under Bonafide belief that being covered under section 44AF he was not required…
Rectification order u/s 154 revising NP rate on the basis of previous year’s chart was beyond the scope of rectification…
Even if at passing the original assessment order, there is a mistake or non-application of mind, initiation of re-assessment the…
Statement recorded u/s 131 though binds the assessee cannot be independently used for making addition unless corroborated by evidences -…
TDS credit for wrong PAN mentioned in TDS return by employer- ITAT directs Assessing Officer (AO) to give credit of…
Corpus donation with specific purpose of purchase of lands for furtherance of the objects not income u/s 2(24)(iia) as they…
Important rulings of Supreme Court made while dismissing appeals against the NCLAT Order on section 30(4) relating to voting percentage…
Jewellery Bills found during search-benefit of CBDT Instruction can not be denied if only bills are found and the jewellery…