Presumption u/s 132(4A)-No further proof u/s 37 of expenses recorded in books seized was required as department failed to rebut…
Tax component of tax free salary is taxable as salary not income from other sources under section 195A which provides…
Registration of trust us 12A not involve enquiry into actual activities or application of funds, etc. which may be examined…
Section 124(6) of the Companies Act, 2013 does not result in a statutory vesting of shares, it merely transfers shares…
Deadline for linking Aadhaar with bank and mobile extended to 31-03-2017. Supreme Court directs extension for both Union Government and…
Order passed by AO before expiry of the date of hearing fixed was in violation of the principles of natural…
Rejection of account books for not producing vouchers quashed. The High Court held that mere absence thereof did not give rise…
Deemed dividend provisions not attracted in absence of actual payment. Payment u/s 2(22)(e) has to be physical-actual and not mere…
Exemption u/s 80IB ineligible if undertaking do not remain SSI in a particular assessment year even if in initial year…
Mere not recording of transactions not make them undisclosed if entries are otherwise verifiable from other primary books. High Court…