Order of prosecution for TDS late deposit open to judicial review but in a limited manner to ensure that the…
Penalty u/s 271B for sales disclosed during survey can not be levied for failure to get accounts audited u/s 44AB…
Expenses claimed in profit and loss account not amount to concealment. ITAT deletes penalty u/s 271(1)(c) following Supreme Court judgment ABCAUS…
Rectification of wrong penalty section not required notice to assesseee u/s 154(3) as assessee could not controvert the findings recorded…
ICSI should keep uniformity in awarding the punishment for professional misconduct in the interest of justice-Appellate Authority reduces punishment ABCAUS…
Payments by Prasar Bharati to advertising agency liable to TDS as commission u/s 194H. Section 201 rightly invoked for failure…
PrCIT directed to resolve deposit of TDS into wrong TAN along with Principal Secretary. Income Tax Department directed to release…
Tests must be applied to determine if an institution exists solely for educational purposes and not for profit. High Court…
Payment by IOCL to transporters was liable to TDS u/s 194C as works contract and not u/s 194I as hiring…
Conflict of interest is sufficient cause for share transfer refusal u/s 58(4) of Companies Act, 2013 –Supreme Court. CLB obliged…