CA not guilty of misconduct when acting in individual capacity and the dealings were purely commercial not discharging any function…
Consultant-Visiting Doctors TDS. Salary u/s 192 or professional fee u/s 194J. Remuneration of consultant doctors was salary liable to TDS u/s…
Books non-rejection and making additions than estimating income wrong when there were defects in accounts produced and many accounts not…
Loss on furnishing guarantees for subsidiary company allowed as incurred by holding company in carrying on its own business a…
Keeping cash in bank not in hand not mandatory under any law. Cash deposited in bank from withdrawals made long…
Penalty us 271(1)(c) if assessee agreed disallowance to buy peace. Merely because assessee agreed addition, he can not be saddled…
Notional interest on loans-advances when no such agreement - It is not necessary to pay interest in the absence of such…
Service tax on short term hotel accommodation less than 3 months u/s 65 (105)(zzzzw) is unconstitutional - Delhi High Court…
Adverse view taken on evidence without opportunity to cross-examine It is settled proposition of law that whenever the AO intends to…
CIT Appeals wrong in rejecting appeal for non payment of tax when assessee paid tax on admitted return of income…