Interest free Advances by charitable society-ITAT rules out violation of provisions of Section 13(1)(c) and 13(1)(d) of the Income Tax…
No disallowance u/s 43B when unpaid custom duty was included in the value of the closing stock - Supreme Court…
No Penalty u/s 271(1)(c) for addition on account of closing stock valuation by adopting a different method when there is…
Directors receiving remuneration also employee u/s 2(9) of the Employees' State Insurance Act, 1948 – Supreme Court ABCAUS Case Law…
Sales Tax liability on free replacement of defective parts in motor vehicles during warranty period. Matter to be decided by…
When details are maintained donations cannot be called anonymous u/s 115BBC merely for notices u/s 133(6) returned unserved ABCAUS Case…
Order giving effect to appellate order is also appealable u/s 246A of the Income Tax Act. If appeals allowed on…
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in…
Merely because share prices rose abnormally or other persons involved bogus transactions, Long Term Capital Gain exemption u/s 10(38) can…
Non mentioning reasons recorded for reopening in the assessment order proved that assessment was framed in haste without providing adequate…