Yamuna Expressway Authority-If charitable Institution us 12AA or not to be decided by Allahabad High Court, Questions of Law framed…
Sale-purchase in only few share scrips not high volume. STCG was not business income as a person can act both…
No Concealment if return revised due to search of other person when assessee voluntarily filed revised ITR and no proceedings…
Depreciation and exemption both not allowable to charitable trust. Statutory provision u/s 32 to prevail over customary practice-commercial principle-ITAT The…
Satisfaction recording 153C-same AO for searched-other person. Even if AO is one then also satisfaction has to be recorded as…
DRT has jurisdiction to entertain appeal us 17 of SRFAESI Act even if the amount involved is less than Rs.…
Public offer made under SEBI takeover regulations cannot be withdrawn. Mere Delay by SEBI, alienation of assets by Board no…
No disallowance us 40(a)(ia) as labour charges paid were salary when PF-ES deducted regularly. Salary us 17(1) includes wages and…
Public Limited Company Corporate Veil lifting us 179 of Income Tax Act is possible with prima-facie sufficient material and confronting…
Grant-delay of Income Tax Refund-Conduct of AO was disturbing in not grating-delaying refund based on CBDT Instruction No. 1 of…