Penalty 271(1)(c) deleted for claiming deduction u/s 54 for two residential houses for ambiguity before amendment in 2014 INCOME TAX…
Section 12AA 80G5 charitable trust approval-rejection on defective dissolution clause in deed is beyond the scope of enquiry for grant…
If higher GP rate applied no further trading account disallowance can be made INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH,…
CIT-Appeals has no power u/s 251 to send back file to AO to verify claim of the assessee. INCOME TAX…
No Penalty 271(1)(c) if income offered u/s 132(2) is accepted by Assessing Officer u/s 153A and assessed INCOME TAX APPELLATE…
UP Govt servant if not passed High School, date of birth/age in service book shall be taken as correct-Allahabad HC…
Cash advance received adjusted against sales could not be added u/s 68 treating the same as unexplained THE INCOME TAX…
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