ICSI can not charge fee higher than prescribed under RTI Rules to supply certified copy of answer sheet where application…
Disallowance for commission paid on sale of stamp papers partly deleted. It was impractical to maintain record or take receipt…
Order passed by the Tribunal in remand proceedings during pendency of SLP-Remedy available was filing ITA before High Court ABCAUS…
Central Government entitled to retain excess auction sale proceeds of confiscated goods u/s 125 of the Customs Act, 1962 and…
Loan pre-payment premium/charges paid for reducing interest liability not result in acquisition of any asset and not a capital but…
Front end fees paid to bank for obtaining new loan is revenue expenditure by nature and the assessee is entitled…
Custom valuation rules for imported goods operate sequentially-Supreme Court. Once statutory Rules exist and provide for sequential implementation, the assessing…
In the absence of finding as to the year of purchase, jewellery found in locker would not represent the undisclosed…
Rectification order u/s 154 quashed due to doctrine of merger. Questions expressly decided by appellate/revisional authority cannot be reagitated u/s…
Prosecution u/s 276C- Signing, verification of ITR by director is prima-facie evidence. Charge to be framed even on the basis…