Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone…
CA made co-accused for preparing false projected financials for bank loan, High Court declines to interfere in criminal prosecution though…
Local puja and festival committees donations allowed as business expenditure as those contributions were paid to avoid confrontation and to…
Registration 12AA cannot be denied on the ground of dissolution clause not providing transfer of income and assets to another…
Disallowance u/s 14A read with Rule 8D beyond scope of rectification u/s 154 as the issue relating to applicability of…
Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he…
Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement…
TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only…
TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance…
Service Tax on foreign tourists operator services held ultra vires the Finance Act insofar as export of tour operator services…