Full year depreciation on vehicle can not be denied on the ground that registration was done later as assessee had…
No remission or cessation of liability u/s 41(1) if trading liability is continued to be declared in books of account…
Penalty u/s 271B deleted as assessee was not aware that section 44AB related to Tax Audit was applicable to him…
A reasonable limitation period is applicable to Order u/s 206C for failure to deduct TCS although no limitation is prescribed…
Preparation and uploading of fake ITR by Chartered Accountant. ITAT remands the case to AO to decide in the light…
Criminal complaint against company, CA directors for tax evasion u/s 276C by way of bogus share valuation report dismissed ABCAUS…
Explanation that jewellery was acquired out of agricultural income of Bigger HUF before its partition cannot be termed as not…
Penalty u/s 271D for violation of Section 269SS can not be escaped by establishing genuineness or bona fides of the…
Assessee committed fraud by applying registration u/s 12AA without surrendering earlier PAN issued as firm in the very same name…
50 percent expenditure allowed from Consultancy services without proof of expenses in view of the provisions of section 44ADA ABACUS…