If one proceeding is saved, other has to be quashed – interesting judgment of ITAT on reassessment and penalty proceedings.…
Trial Court to carry out an enquiry u/s 202 CrPC before issuing summons to non jurisdictional assessee in Income Tax…
If creditors are found to be bogus, entire purchases to be disallowed and not only balance outstanding - ITAT ABCAUS…
Capital Gain exemption u/s 54 denied for investment not out of sale proceeds ABCAUS Case Law CitationABCAUS 3646 (2023) (01)…
Capital Gain exemption u/s 54F denied for want of proof of delay in construction by the builder as per time…
Onus to explain investment sources by wife discharged when she and her husband both admitted that husbands paid the money…
Non searched persons liable to pay interest on late filing of return u/s 158BC even in absence of a notice…
A party to contract not entitled to question amount of consideration after signing the contract – Supreme Court ABCAUS Case…
Supreme Court amends section 10(26AAA) to extend exemptions to Sikkimese and women who marries non Sikkimese ABCAUS Case Law Citation…
Liability of company paid by Director in cash is cash loan u/s 269SS liable to Penalty u/s 271D of the…