Chartered Accountant though not public servant can be prosecuted under Prevention of Corruption Act as it covers persons other than…
When assessee filed all details rejectig registration u/s 12AA by the CIT (Exemptions) on the ground that assessee was not…
No disallowance for overpricing if party assessed at maximum marginal rate and there is no loss of Revenue. ABCAUS…
Only earnest money can be forfeited not the advance given especially when no loss is suffered on account of non…
Proceeding u/s 7A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 are deemed judicial proceeding within the meaning…
Additions u/s 68 and 69 for transfer entries in capital account on account of rectification can not be sustained treating…
Deferral of depreciation allowance not concealment of income or furnishing of any inaccurate particulars for levy of penalty u/s 271(1)(c).…
Distinction between setting aside of assessment and assessment order. When assessment on an issue set aside and remanded for decision…
Front running prohibited practice under SEBI Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market Regulations 2003-Supreme Court…
GSTN system is not working upto the level and required to be corrected & updated to meet requirements - Rajasthan High Court…