Mere payment of remuneration to trustees not attract section 13(1)(d) of Income Tax Act unless it is excessive or unreasonable…
Cheque dishonour complaint u/s 138 of Negotiable Instruments Act by the power of attorney would be maintainable in law -…
Exclusion inclusion of comparables to determine Arm's Length Price (ALP) not necessarily give rise to purely legal or substantial questions…
The Compensation to States Act 2017 Constitution valid, not beyond the legislative competence of Parliament. No offset for Clean Energy Cess -SC ABCAUS Case Law Citation:…
If asset side of balance sheet is reduced by provision made, it amounts to writing of the debts in accordance…
High Court revives prosecution for not filing return. An indefinite period for compliance can never be the intention of the…
CIT(A) erred by not admitting additional evidences in case restored by Tribunal. Once the matter has been considered by the…
Deduction 54B for agricultural land purchased prior to sale deed allowed. Date of actual transfer or even purchase of new…
Two penalty orders 271(1)(b) for the same default without issue of show cause. ITAT quashed penalty imposed before the issue…
Addition for no withdrawal for household expenses-Contention that husband met out all expenses did not justify nil withdrawal by assessee…