Addition based on projected income surrendered during search deleted as actual gross income reported in audited accounts was higher ABCAUS…
Drawings and returned income speak volumes about richness of family – ITAT deleted addition for jewellery found during search. ABCAUS…
Adjustment denying exemption u/s 10(23C)(iiiad) deleted as there was no column / provision in ITR for showing computation of exemption…
Mere affidavits of typographical error by typist & CA in Audit Report not enough when assessee was found to maintain…
Credit for TDS inadvertently not claimed in return of income allowed by ITAT holding that assessee should not be deprived…
Penalty u/s 271D initiated when assessee was alive but order invalid if passed in the name of assessee after his…
Section 327(7) of the Companies Act, 2013 not arbitrary / violative of Article 21 of the Constitution of India –…
Delay in filing appeal condoned as assessee was not a tech savvy person and could not see notice sent to…
Belated Form 10 allowed as trust had reasonable belief it has applied 85% of income for charitable purposes and not…
Deduction u/s 57(iv) allowable against Interest received on enhanced compensation for land acquisition despite assessee engaged in business of real…