AO obliged to give eligible deductions when making additions for income not disclosed in return of income-ITAT allowed 54F deduction for…
Question of source of purchase relevant only for year of purchase not sale. Bank deposits made out of property sold…
Income Tax Prosecution for not disclosing foreign bank accounts. Special Judge rejects petition for Joint Trial in all complaints u/s…
AO can not enhance assessment on an order of remand by ITAT. The Tribunal has no power to enhance assessment…
UP Govt has no power to require TDF for inter state goods movement. Seizure of vehicle for want of TDF was…
Deduction 54F-House used for commercial activity not counted for limit of one residential house on the date of transfer of…
Levy of fee u/s 234E before 01.06.2015-in view of difference between High Courts, the one in favour of assessee needs…
Prosecution for violation u/s 139(1) and 142(1) quashed as penalty u/s 271F was deleted by CIT(A) and no adjudicatory proceedings…
Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228…
Location of the Plant outside EOU and customs bonded area not a disqualification to claim deduction under Section 10B of…