Addition for shortage in food grain stock ignoring excess quashed as it was made on the basis of earlier years…
Addition for incorrect salary in form 26AS of IAS Officer quashed in view of contradiction in certificate by Chief Treasury…
Double depreciation claim by charitable trust allowed as application of income up to 31-03-2014 as it has been barred u/s…
Unavoidable circumstances for waiver of interest us 234A also qualify for reduction/waiver of 234B 234C interest as well-Madras High Court. ABCAUS Case…
No addition on the basis of surrender made at the time of survey. It is to be based on evidences…
No contempt of Court for direction to do something impossible. The Supreme Court deplores High Court in holding appellant guilty…
No Vacancy allowance us 23(1)(c) if property actually not let out at all even for a single day during the…
Search warrant in the name of assessee and family members. The word 'family members' can not be stretched to include…
CA floated 90 companies for fake accommodation entries. However Reopening u/s 147 held bad as merely based on Investigation Wing…
Recording two separate reasons for reopening u/s 147 148 bad as it itself shows non-application of mind and assumption of…