Supplying blue prints can be considered as technical services u/s 80-O but deduction rightly denied as they were not produced…
Reassessment on change of opinion on the same facts and circumstances already in AO’s knowledge during the original assessment proceedings…
Prosecution u/s 276C for late deposit of self assessment tax. Late deposit of tax after the expiry of stipulated period…
Conversion of limited scrutiny to complete scrutiny is question of fact. High Court dismisses the writ as petitioner had a…
Damages paid for violation of agreement to sell allowed as incurred in connection with the transfer of property for computing…
Market value of shares quoted in stock exchange can not be taken as a basis for computing capital gains under…
No disallowance u/s 40A(3) even if aggregate payment exceeds Rs 20000 if payment is made in cash against different bills…
Self-made vouchers would not make expenses not genuine unless they do not carry necessary details like address of the recipient…
AO obliged to give eligible deductions when making additions for income not disclosed in return of income-ITAT allowed 54F deduction for…
Question of source of purchase relevant only for year of purchase not sale. Bank deposits made out of property sold…