Allahabad High Court uphelds the vires of the UP Tax on Entry of Goods into Local Areas Act, 2007- Act…
When E-way bill was downloaded before detention/seizure of the goods disclosing all the necessary informations, there was no irregularity-High Court…
Power of UP Govt to required TDF for inter state goods movement-In view of two contrary judgments, matter referred to…
Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective i.e., from the date of insertion…
Waiver of loan not cessation of trading liability u/s 41(1). Provision of Section 28 (iv) do not apply to benefits…
Compensation received by builder for default in agreement to sell land by seller held as capital receipt as the land…
Material found in a Survey made simultaneously at a connected person can be used in Block Assessment of an assessee…
Cash surrendered during survey and added to WIP can not be disallowed u/s 68 as income was already declared in…
Unrealised Interest on NPA Accounts not taxable notionally on accrual basis. AO has to follow the RBI Directions under section 45Q…
Fresh approval u/s 153D not required in remand case u/s 263 where assessment in search case was originally framed u/s…