Addition cannot be made on the basis of the statement recorded during survey under section 133A INCOME TAX APPELLATE TRIBUNAL…
Penalty-271(1)(c) - share application money received from different companies with common addresses The Explanation 1 to section 271(1)(c) raises rebuttable…
Penalty-2711c not imposable if income estimated u/s 144 where books of accounts not produced INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH;…
Penalty 271(1)(c) - Limitation provisions u/s 275(1A) apply as per law in force at the time of filing of return…
Order passed by CIT-Appeals without waiting for Remand Report called from AO quashed INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR…
Assessee entitled to interest u/s 244A(1)(b) for excess payment on self assessment tax-Kolkata HC HIGH COURT AT CALCUTTA ITA No.526…
Penalty 271(1)(c) interest on income-tax refund not added to income but disclosed in notes to accounts as contingent income HIGH…
Green tea leaves cess allowed on 100 % composite income before applying Income Tax Rule 8D HIGH COURT AT CALCUTTA…
TDS default Proceedings u/s 201/201A can not be initiated unless it is found that deductee has also failed to pay…
Addition for Unexplained Investment u/s 69 quashed as Muslims religion bars Interest income therefore cash was kept at home INCOME…