Calcutta High Court in a recent judgment has held that expenditure incurred for software development was capital expenditure Case Details: ITA…
In a recent judgment, Calcutta High Court has held that to claim exemption under section 10(22A), existence of a nexus between…
In a recent judgment, ITAT, Amritsar has upheld the disallowance u/s 14A read with Rule 8D where major part of partners…
Assessment in pursuance of order u/s 263 based on a judgement subsequent to the date of original assessment cannot be…
Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any…
ITAT Visakhapatnam in a recent judgment has ruled that Assessing Officer cannot sit in the chair of the businessman and direct…
In a recent judgment, ITAT Chennai has held that when the amendment was made in the . of the society it…
In a recent judgment Chennai ITAT has upheld the addition made for notional house rent under the provisions of section…
Cancellation registration u/s 12AA of a charitable trust based on oral statement related to bogus donation entries without any evidence…
The deduction claimed for a pay/wage revision is an ascertained liability and cannot be termed as contingent because the wage and…