Understated sales rates-AO must bring evidence on record. Assessing Officer should make inquiry from parties to whom sales made to…
No Penalty us 271(1)(c) for claiming excess depreciation in regular course with firm belief that it is legally allowable and…
Fact finding committee report under RTI Act can not be denied if report was submitted and action was taken. Section…
PIL not maintainable in service matters in view of several Supreme Court Judgments. Service matters a writ petition cannot be…
Reassessment-TDS certificate-PL Account Receipt Difference. It is a settled law that an assessment could not be reopened only on the…
Lost misplaced passbook entries-Account holder presumed to know bank deposits withdrawals details even if account is closed as there is…
ITAT jurisdiction to examine validity of search SC to decide ITAT jurisdiction to examine validity of search and demand satisfaction…
Payments to HUF held deemed dividend u/s 2(22)(e) because the prescribed conditions were fulfilled notwithstanding the fact that the HUF itself…
Writ court justified interfering with disciplinary enquiry and orders if it suffers from violation of principles of natural justice or…
Stage of deduction us 10A is at gross total income computation of eligible undertaking under Chapter IV, not at computation…