Delay in filing appeal condoned as CA was unaware of law. Quality of explanation, legal assistance to litigant, and detriment…
Receipt of ITAT order by any CIT triggers limitation period u/s 260A(2)(a). In a recent judgment, the Hon'ble Delhi High…
EPS 1995-Benefit of actual salary exceeding wage limit as per Supreme Court Judgment. Member cannot be debarred from exercising higher…
Additions not related to reasons recorded for reopening not permissible as it was not subject matter of reasons recorded by…
Disciplinary enquiry vitiated for not allowing cross-examination of witnesses. Conclusion based on unknown vernacular language could not have been arrived…
Entire amount of undisclosed purchases can not be added as profit. In absence of information on sales of such purchases…
Advance for purchasing capital assets not deemed divided u/s 2(22)(e). It was a trade advance in the normal course of…
CIT-A not to reject new claims made first time on the ground that it was not raised before AO. Litigants…
Mistake in Tax audit report-taxes can not be collected without authority of law. It is bounden duty of authorities to…
Affidavit statement has to be taken as correct unless controverted by material filed by other party to counter the statement…