Exempted income can not be taxed even if no revised return filed. AO in proceedings u/s 143 can not refuse…
Business expediency not a question of law, much less a substantial question of law-High Court. If expected fruits are not…
While considering the question of perversity of a finding of fact, the test applicable are strict-High Court ABCAUS Case Law…
Addition on account of milling gain on adhoc basis without conducting any enquiry, without any cogent and specific reason or…
High Court directs reopening of GST Portal for filing TRAN-1 of the Petitioner as the Portal did not respond on…
At the stage of admission, Settlement Commission not expected or be compelled to utilizing the machinery available to call records…
CBDT Compounding of offences Guidelines not illegal or arbitrary. Principle of proportionality also not apply as fee is paid to…
Additions made due to typing error in Form 3CD is not legally permissible where auditor of the assessee inadvertent committed…
Assessee cannot be penalized for non response or non attendance by creditors in response to notice when all details regarding…
No requirement to file Form-10B at the time of registration u/s 12AA. Audit Report in Form 10B is to be…