Deduction u/s 80IA claimed in return filed after issue of notice u/s 153A allowable. Supreme Court dismisses SLP of ITD.…
Authorities should give specific finding on explanation of assessee in the light of the case law relied upon. ITAT remands…
Ad hoc disallowance of expenses for personal use of vehicle telephone deleted as AO did not bring any finding of…
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…
Disallowance of Partners remuneration of CA firm deleted by ITAT as the deed mentioned the method of quantification u/s 40(b)(v)…
Penalty for concealment can not be imposed when notice issued was for furnishing inaccurate particulars of income - ITAT ABCAUS…
Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation…
Convents under the Generalate not entitled to 12A Exemption unless a separate entity, entitled to hold property for themselves and…
High Court declines to entertain Writ Petition against income tax penalty order in view of alternative remedy available by way…
No disallowance u/s 36(1)(iii) can be made for cash-in-hand over the certain period of time unless cogent material is brought…