Appellate Authority quashes misconduct order against two chartered accountants who were held guilty on the basis of sting operation by…
Urban Improvement Trust constituted under the Rajasthan Urban Improvement Act, 1959 not a Municipal Committee hence not exempted u/s 10(20)…
Closing debit balance of directors current account not deemed dividend u/s 2(22)(e) if no fresh loan/advance was given during the…
CIT-Appeals is not Assessing Officer hence can not initiate or levy penalty. The enhancement of penalty u/s 271AAA by CIT-A…
Assessment order u/s 153C will supersede an earlier order passed u/s 143(3). ITAT allowed the additional ground raised and restored…
Non service of notice-affidavit of director cannot be brushed aside lightly. ITAT remands the issue to Assessing Officer to decide…
Disallowance For prepaid insurance expenses set aside on the principle of consistency where incurrence of expenditure for the purposes of…
Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far…
No Penalty u/s 271(1)(b) when as per the assessment order, the assessee appeared time to time and explained return, furnished…
Trust receiving donations under no obligation to verify the source of fund of donor or whether such fund was acquired…