Interest waiver-reduction u/s 220(2A) denial for threat by the assessee not justified. The satisfaction must be arrived at with reference to the…
Arrest for non payment of service tax without show cause notice quashed. Powers exercised u/s 91 without SCN u/s 73A…
Agreement in restraint of trade void u/s 27 Indian Contract Act 1872. A non-compete clause in the guise of confidentiality…
Excise duty refund for trade-turnover discounts not allowable unless duty passed on to the ultimate consumer else it would result in…
Form 26AS amounts not income if not credited in books of accounts of the assesssee. It is a well settled…
Higher GP rate adoption for mere fall in rate from preceding year. It cannot be a sole reason for choosing…
AO statutorily required to compute capital gain us 48 not 50C. Deduction us 54EC also allowable on capital gain computed…
Additions u/s 28(iv) not apply to benefits received in cash-money. ITAT quashed additions made by Assessing Officer alleging opening balances…
Allahabad High Court local advocate engagement Rules 3 3A not unconstitutional but valid. They are not ultra vires Section 30…
Husband Wife treated single unit for capital gains deduction u/s 54 54F. Compensation paid to husband to vacate house owned…