Benefit of exemption u/s 11 can not be denied for mere delay in filing of audit-report with return of income…
Loss incurred for any purpose which is an offence or which is prohibited by law is not deductible irrespective of…
No additions can be made u/s 153A for completed/unabated assessments in absence of any incriminating material found during search u/s…
Addition u/s 69A for cash gifts received on the occasion of marriage and deposited in bank deleted ABCAUS Case Law…
Applicability of TDS on property u/s 194IA to be determined transferor or transferee-wise and not property-wise ABCAUS Case Law Citation:ABCAUS…
Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting the return of income - ITAT ABCAUS Case…
Disallowance of Interest on TDS u/s 37(1) is outside the purview of Section 143(1). ITAT allows interest as business expenditure…
ITAT directs credit of TDS appearing in old PAN of amalgamating company to amalgamated company with another PAN ABCAUS Case…
Next Examination for the Supreme Court Advocates-on-Record will be held at New Delhi on 12th, 13th, 14th and 15th June,…
There is no absolute proposition of law that arm’s length price determined by ITAT is final and cannot be subjected…