Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural The deduction u/s 33AB of…
Loans Advance given on interest not deemed dividend u/s 2(22)(e) as shareholder not derive benefit from funds of company When…
Property Fair market value as on 01-04-1981 based on market rates taken from Sub-Registry records not without basis The fair…
Allowability of interest as cost of acquisition of capital asset u/s 48(ii) is highly debatable, not open for revision u/s…
CIT Appeals order passed ex parte without giving another opportunity or mentioning reasons for additions sustained is bad INCOME TAX…
CIT Revision u/s 263 unjustified alleging wiping out income surrendered u/s 133A treating it business income and not separately u/s…
Revision u/s 263 not justified in case of best judgment assessment u/s 144 for non co-operation by assessee INCOME TAX…
Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent…
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In…
Disallowance u/s 14A Rule 8D3-Computation of total Assets include current liabilities also ITAT Delhi in a recent judgment has remanded…