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…
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…