Addition made by AO in limited scrutiny by extending scope deleted as AO did not take due permission to convert…
Income Tax Act does not invite any pre-deposit for stay of demand. 20 per cent amount prescribed by CBDT Instruction…
Revisional order u/s 263 quashed following rule of consistency, Revenue argued that the principle of res judicata has no application…
There is distinction between questions of law proposed by appellant for admission of appeal and questions framed by Court –…
Without stating whether notices were served on assessee, CIT(A) was not justified in dismissing the appeal of the assessee for…
Revision of settlement application u/s 245C(1) offering another higher amount not allowed as assessee has to make full and true…
No disallowance for interest paid on capital work in progress u/s 36(1)(iii) where sufficient interest-free funds available, presumption is that…
Penalty u/s 271AAB for undisclosed income declared deleted for no incriminating material found during search and also for notice non…
Sale of property mortgaged to bank liable to capital gain tax. Encumbrance created as a guarantee by assessee not deductible…
Addition u/s 68 made without issuing notice to creditors deleted by ITAT as AO failed to conduct inquiry. Had creditors…