For discrepancy in salary figure between Form No. 16 and 26AS it cannot be said that the assessee has concealed…
Revised computation of deduction u/s 10A of the Income Tax Act, 1961 permissible having regard to Section 10A (5) and…
Acceptance of loans by passing journal entries in books of accounts not in violation of section 269SS hence no penalty u/s 271D imposable – SC dismisses…
TCS on motor vehicle u/s 206C(1F) of the Income Tax Act not integral part of the value of the goods…
High Court struck down GST Circular proposing levy of GST on DISCOM for various other bundled services connected with the…
No Penalty u/s 271(1)(c) can be imposed by CIT without recording satisfaction in revision order 263. Provision of Section 271(1B)…
Validity of Penalty notice non striking off relevant limb u/s 271(1)(c) upheld when subsequent opportunity notices sent by AO were…
Service Tax Audit prima facie permissible post GST regime - Calcutta High Court. Authorities entitled to audit for the period…
When ITAT inspected documents furnished in response to show-cause notice u/s 263 and found transactions not bogus, no interference was…
Malba charges was rejected as cost of investment for claiming deduction u/s 54F as there was no occasion for purchasing…