Tax on maturity of High Premium insurance policy to be on sum received minus premium paid though TDS u/s 194DA…
When there is no other/separate source of income identified during the course of survey or during the course of assessment…
Addition for cash payments made to builder for purchase of residential house – ITAT deletes addition for want of any…
Only five days time allowed to reply questionnaire was not sufficient opportunity. ITAT deletes penalty u/s 272A(1)(d) of the Income…
Before notice to director for recovery u/s 179, Revenue must establish recovery cannot be made from Private Company – SC…
Benefit of cash deposit up to 2.50 lacs for demonetisation period not available separately for household earnings of non taxpayer…
ITAT gives telescoping benefit of business income declared when the assessee was only an entry operator and addition was made…
Delay in deposit of PF/ESI for disallowance u/s 36(1)(va) to be calculated from the month of actual payment of salary…
In faceless regime, normally there cannot be a case of prejudice of lack of enquiry because there is application of…
Security deposit given for renting a premise could not be treated as revenue expenditure when the deposit if foregone -…