Invoking Revisionary powers u/s 263 merely on the basis of suspicion not justified. Where AO made necessary inquiry and satisfied…
Disallowance u/s 36(1)(va) for delayed EPF deposit. Amendment by Finance Act is prospective - ITAT ABCAUS Case Law Citation ABCAUS…
Supreme Court explains law of conviction u/s 138 of NI Act on authorised signatories of firm/companies. civil liability vs Vicarious…
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial…
Only AO holding charge over an assessee for assessment purposes could issue reassessment notice u/s 148 - ITAT ABCAUS Case…
Deduction of annual mixed used charge not allowable from house property income u/s 23(1) of the Income Tax Act 1961…
Krishi Upaj Mandi Samiti liable to service tax on renting of immovable property prior to Negative List Regime. These activities…
Addition for cash deposit in bank set aside where AO accepted the turnover under presumptive taxation ABCAUS Case Law CitationABCAUS…
Reassessment proceedings without sending Inspector to serve notice personally or by affixture where notice served by speed post was returned…
Supreme Court uphold quashing of reassessment notice issued beyond four years without failure of assessee to disclose fully & truly…