When bank interest was declared in ITR, it cannot be said that bank account was not disclosed to the Revenue…
Section 41(1) addition can not be invoked without any material evidence. High Court upheld quashing of addition made on account…
Limited scrutiny order passed by AO was not erroneous or prejudicial to the interest of Revenue as enquiries were focused…
Expenditure incurred on discontinued business unless shown to be incurred for reviving it not allowable under section 37(1) - ITAT…
Facility service charges apart from house rent taxable as business income. Amount received was for specific services like housekeeping, security,…
Cancellation of flat booking held Long Term Capital Gain and deduction u/s 54 allowed. ‘Property', is a term of widest…
Categorization of unskilled employees under the Minimum Wages Act as semiskilled and semi-skilled as skilled on the basis of their…
Amalgamation order held ultra vires Section 396 of the Companies Act, and violative of Article 14 of the Constitution of…
13 tests to determine if land is agricultural or not. High Court declares ITAT order as perverse in allowing capital…
Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…