Disallowance u/s 40A(3) for Cash Payments out of Business expediency deleted by ITAT following Supreme Court judgment ABCAUS Case Law…
High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…
IT support services do not satisfy make available test under India-UK DTAA ABCAUS Case Law CitationABCAUS 3627 (2022) (12) ITAT…
For typographical error assessee has to invoke Section 154 not Appellate Jurisdiction to rectify mistakes committed during assessment proceedings -…
Relinquishing ESOP right accrued are taxable as capital gains not profits in lieu of salary u/s 17(3)(iii) - ITAT ABCAUS…
Assessee’s time cannot be taken for granted by Income Tax Department. Assessee can not be made to appear before the…
Investor companies having low income and assets in the form of investments have been created through rotation of money in…
Issues already considered by CIT(A) in his order, cannot be again a subject matter of revision by Pr CIT u/s…
Whether AO applied his mind or not is question of fact not law – SC dismisses SLP of Department challenging…
No Prohibition in law on travelling abroad if proceedings u/s 10 of the Black Money (Undisclosed Foreign Income and Assets)…