No furnishing transporters declaration u/s 194C(7) does not mean non compliance of section 194C(6) leading to disallowance u/s 40(a)(ia) -…
Cost of acquisition in construction of roof rights in property - ITAT remands case for consideration of report of valuer.…
CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature -…
A claim for deduction can not be denied merely for not filing return of income within due date specified u/s…
Common Area Maintenance Charges (CAM charges) liable for TDS rate @ 2% u/s 194C as contractual payment and not @10%…
Supreme Court publishes list of proposed neutral citation numbers from 01.01.2014 to 31.03.2023 The Supreme Court of India has published a…
AO can not question genuineness of medical certificate unless he has some material to counter it – ITAT deletes penalty…
Employers contribution not covered under Supreme Court order in case of Checkmate. Payment by cheque within due date allowed by…
There is no prohibition to adjust seized cash with self assessment tax. Only prohibited is for adjustment of seized cash…
Employee Salary, legal expenses, board meeting expenses, Director sitting fees can not be attributed to Fixed Deposit interest - ITAT…