Chit fund business not cash or fund management for service tax levy purpose. Chit fund not covered u/s 12 of…
Penalty u/s 221(1)-Interest component has to be excluded while levying Penalty. The term "tax in arrears" does not include interest…
Penalty us 271(1)(c) invoking discretionary jurisdiction us 40A(2)(b) invalid. Income assessed on the basis of deeming provisions would not amount to…
Deduction claim against LIC Incentive admissible up to 30 percent. From 01.04.1989 Development Officers entitled for reimbursement to the extent…
Provisions of the Limitation Act not applicable to EPF & MP Act in the abscence of any legislative intent. These Act being Special Social…
NPA interest write off-Income Tax Act to override NHB Act. Deduction for past due interest to be based on 6…
CIT erred in rejecting revision application u/s 264 on the ground of maintainability. CIT ought to have entertained the revision…
P F Commissioner competent to decide the employee employer relationship and to determine if a particular employee comes under the…
Doubtful advances written off treated as provisions not allowable expenditure u/s 37(1) in contrast to bad debts w/o u/s 36(i)(vii)…
Delhi HC orders Bank Chairman to inquire attachment of wrong property on private detective agency report basis and fix responsibility…