Unexplained Cash Credits in Bank Statements held taxable u/s 68. Non production of document is different from not maintaining Books of Account…
Penalty notice issued after completion of assessment proceedings illegal. Where no proceedings relevant to assessment year are pending penalty notice…
Right to privacy is fundamental right-Supreme Court Constitution Bench judgment.Right to privacy protected as an intrinsic part of the right to…
Recording AO satisfaction must for exempt income disallowance u/s 14A(2) and Rule 8(D) of the Income Tax Rules, 1962. High…
Commissioner ordered to pay VAT Special Audit Fee to CA Firm when assessee defaulted despite there was no provision for…
Penalty u/s 271(1)(c) invalid for assessment made in search cases u/s 158BC of the Income Tax Act. Penalty proceedings initiated…
Delay in submission of form 15G 15H not make bank assessee in default for non deduction of tax at source.…
Exemption us 10(23)(C)(vi)- By not applying provisions of the Right of Education Act, it cannot be said that the assessee…
Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147. Jurisdiction u/s 263 could not be exercised…
Exemption u/s 54B-Use of land for agricultural purposes for full two years not necessary. Even if only Kharif crop was…