Brought forward debit balance can not make assessment erroneous and prejudicial to the interest of the Revenue - ITAT quashes…
Moratorium u/s 14 of the Insolvency and Bankruptcy Code, 2016 not apply to a personal guarantor of a corporate debtor…
Forfeiture of gratuity is not automatic on dismissal from service; it is subject to sub-Sections (5) and (6) of Section…
Compensation paid to retiring partner consequent to family settlement-Deduction allowed as capital of firm was kept intact and business was…
Interest for late payment of service tax not penal in nature but only compensatory. ITAT deletes disallowance made under section…
Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can…
Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza does not include Tahbazari as there is no toll…
Agricultural land-revenue records can not be rejected without any basis or material evidence holding it to be an mechanical entry…
Jaypee Infratech Insolvency proceedings to continue at NCLT-We cannot be unmindful of interests of 92% of home buyers who preferred…
Chapter VI-A deduction allowable on disallowance u/s 40(a)(ia) for profits of the eligible business so enhanced by the disallowance- ITAT…