Order passed on deceased person name without bringing legal heirs on record null and void. This was held by ITAT…
Deduction us 80IA-Notional brought forward of losses even when it were set off against income of the assessee in earlier…
Disallowance us 361iii for bank interest on unutilized loan In a recent judgment, ITAT held that once the Assessing Officer satisfied…
TDS Default-Assessee liable us 2011A for interest even if payee declared income and paid taxes. ITAT amends the order in…
Income tax Survey outcome disclosure to complainant directed under RTI Act ABCAUS Case Law Details: 001 2016 (06) CIC Date…
Penalty 271B-Statutory auditor not tax auditors delay. Delay in completing statutory audit by Cooperative auditor was sufficient cause not imposing…
Payments to franchisees held liable to TDS us 194C not 194J. The modus operandi for collection of the fees as well as of…
CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him…
STCG-LTCG of NBFC held as capital gains not business income based on broad principles as laid down by various judicial…
Reopening assessment us 147/148 for verification of details illegal The Assessing Officer merely sought to reopen the assessment for verification…