Deduction u/s 54B allowed for purchase of agricultural land in the name of son to avoid future family disputes relating…
Expenditure incurred for maintenance of immature rubber plants in replanted areas not allowable as deduction as per High Court judgment…
ITAT Condone delay as CA consumed time for preparation appeal papers. ITAT condoned the delay of 24 days in filing…
Live streaming of Supreme Court proceedings- Court accepts Modal Guidelines. Project to be implemented in Phases starting within confines of…
Aadhaar linkage to PAN constitutionally valid but linkage with Bank account unconstitutional. Aadhaar Act held constitutionally valid by 4 Judges…
Presumption that commission cannot be paid for purchase wrong. No evidence that commission came back to assessee or agents were…
Tax Authorities acting as handwriting experts holding wage register fabricated. ITAT quashed the disallowance based on probability of forged signatures…
Reopening on the basis of alleged VDIS declaration information from CBDT quashed when AO was not having declaration / documents…
State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central…
Addition u/s 68 for differences in outstanding balances not confirmed by parties cannot be made without doubting identity, creditworthiness and…