Despite more than prescribed Trucks-income computed u/s 44AE at rates prescribed in the section with benefits of salary & partner's…
Penalty notice without specific charges when assessee had no confusion as to if it was for concealment or inaccurate particulars as…
Employees LTC LFC claims for foreign travel not exempt u/s 10(5). Employer rightly treated assessee in default u/s 201(1) and…
Conversion of shares as stock-in-trade into investment-no prohibition in law. Res-judicata no bar in like questions in subsequent years-Kolkata High…
Revisionary order quashed as wrong allowance caused no prejudice to the interest of the Revenue and the twin conditions u/s…
Appeal delay condonation-oversight due to election duty. CIT(A) did not find facts false, appellant did not stand to gain by…
BCI can not remand disciplinary proceedings transferred to it u/s 36B(1) of the Advocates Act, 1961 from the State Bar…
No capital gain tax on flat transferred as nominee. The assessee did not inherit the property as owner but as…
Claim supported by affidavit cannot be rejected without any enquiry or material brought on record to disprove the claim of…
Applicability of Presumptive Tax if actual profit is more than presumptive income. Shifting from salary to professional receipts to take…