AO not required to adjudicate oral objection on reopening of assessment u/s 148 in the absence of any specific objection…
Back dated seizure order under GST Act quashed by the High Court as e-Way Bill was downloaded and produced before the…
Repeated purchase of same scrip and immediate sale on daily basis to take advantage of the market fluctuations was business…
Roads and common facilities area in land development agreement also part of assessee’s share in land for capital gain purpose…
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…