ITC under DVAT can not be denied to a bona fide purchaser who enters into a purchase with a registered…
Registration u/s 12AA-Document evidencing creation of Trust could be of any type. Trust can be created even orally and if…
Mere outsourcing business to Indian subsidiary do not constitute Permanent Establishment within the meaning of Double Taxation Avoidance Agreement - Supreme…
Compensation awarded to plumber died falling from CA Society Building. There was no evidence that deceased committed suicide -High Court…
Commissioner Appeals have no power to remand case back to AO for fresh assessment nor can he direct AO to…
Transaction entered in pursuance of MOU can not be said sham or colourable device to avoid tax when payments and…
Once depreciation is claimed, asset cannot move out of the Block of Assets even if no depreciation was claimed for many years thereafter – High Court affirms ITAT order ABCAUS Case Law…
Question affecting tax liability of assessee can be raised before the Tribunal first time and it is obliged to consider…
Tribunal not justified in remanding the case when documents are available with it. It was the duty of the tribunal…
Deemed Dividend u/s 2(22)(e) do not extend to non-shareholders. The fiction not to be extended further for broadening the concept…