Capital gain arose in the year assessee relinquished his rights in the property at the time of allotment by executing…
Settlement Commission not precluded from proceeding despite non disclosure of prosecution for the period in question as pre-requisites not require…
Simply because order of Settlement Commission was not liked by department, it would not invite different opinion by the High…
Write off for non moving stores based on technical committee recommendation pursuant to an audit objection raised by the C&AG…
Order of ITAT not binding on Trial Court in income tax prosecution case. Appeal to stay prosecution during pendency of…
No disallowance u/s 43B for unpaid service tax unless actually received. Supreme Court dismisses the SLP of the Income Tax…
Interest u/s 11BB of Central Excise Act 1944 payable even for delayed refund of Unutilized CENVAT credit under Rule 5…
High Court erred in dismissing appeal of Revenue as infructuous because respondent company had been struck off by the RoC…
Prosecution of company directors in cheque bouncing case u/s 138 of NI Act. Supreme Court explains when High Court can…
Agriculture income can only be estimated by considering land holding size. Even big farmers not maintain details expected by Tax…