Approval by CIT even before recording reasons by AO for reopening u/s 147 may reflect premature approval but need not…
Expenditure on Construction and improvement on leased building-Revenue or capital. Enduring benefit cannot be a conclusive test and it cannot…
Interest on bank fixed deposit not credited to account taxable on mercantile basis. It is no defense that TDS was not…
Gratuity provision allowed even though fund was approved by Commissioner in next year. Assessee cannot be denied benefit merely for…
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…