No TDS liability us 194C for back to back contract in JV. Joint venture and its constituent members had no…
Commissioner can allow fresh deduction claim u/s 264 under revision petition without requirement of filing of revised income tax return…
Income Tax Appeal tax effect limit do not include cess. Applicability of CBDT instruction for tax effect to be worked…
The marginal fall in GP ratio compared to preceding year and non-incurring of expenditure like travelling, telephone, salary, etc. are…
Work assigned to sub-contractors or payments made to them not part of total turnover us 6B of the Karnataka Sales…
There is no hard and fast rule of earning same net profit rate over different years. Additions made without any…
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…