Whether Registration u/s 12AA results in approval u/s 80G(5)-ITAT orders grant of certificate based on consistent judicial opinion ABCAUS Case…
Benefit of registration u/s 12AA can not be denied on the ground that it is sub-judice before the High Court…
Attachment under income tax act relates back to and takes effect from the date of notice as per Rule 51.…
Addition u/s 41(1) made on the ground of untraceable creditors-the liability had not ceased or any advantage was taken. High…
Cenvat credit on inputs lost during storage upheld by High Court as the Revenue in a similar case was not…
Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given, only on the ground that…
Supreme Court approves Passive Euthanasia-Right to live with dignity also includes smoothening of the process of dying in case of…
Date of manufacture for claiming deduction u/s 10B is not the date of grant of approval as 100 per cent…
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an…
Assessment started in the name of non existing company and completed in the name of new company resulting from merger…