Anonymous donations received by religious and charitable trust not taxable u/s 115BBC when no university/educational institutions was run by the…
Dismissal of appeal without issuing defect memo for delay in filing the appeal-It is well settled that nobody should be…
Advances made to group companies who were short of funds in order to honour cheque not deemed dividend but advances…
Applicability of section 44AD for Railway Ticket Commission Agent upheld when in addition to booking he has to arrange conveyance…
Addition u/s 69 confirmed when assessee failed to establish link between cash withdrawn and cash found at the time of…
Without treating assessee as “assessee in default” u/s 201(1), no disallowance can be made u/s 40(a)(ia) for non deduction of…
Software expenses on Global Dealers Management System of Hyundai motor held to be revenue in nature as it was a…
Penalty u/s 271D unjustified when bank refused loan and cash was obtained for meeting urgent business expenses as it was…
Penalty u/s 271D was absurd when assessee himself was karta of HUF from where he obtained cash loan-ITAT deleted penalty…
Taxability of interest received u/s 28 of Land Acquisition Act 1894. ITAT quashed CIT order believing that division bench order…