CBDT Circular though meant for non-seizure of jewellery takes into account quantity of jewellery generally held by family members of…
Summon under Black money act-Allowing additional documents by ACCM Court u/s 311 Cr.P.C. not amendment of complaint ABCAUS Case Law…
No automatic vacation of stay granted by ITAT beyond 365 days when delay in disposing appeal not attributable to assessee.…
For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns…
Addition made for difference due to wrong journal entry. Assessee directed to file reconciliation to explain the difference-ITAT ABCAUS Case…
Addition made during survey for difference construction expenses between tally accounting package and manual register deleted by ITAT ABCAUS Case…
Not passing separate order u/s 161 but adding income of non-resident in hands of assessee as representative assessee bad in…
No interest on interest/compound interest/penal interest for moratorium period from any borrowers irrespective of sanctioned loan limit – Supreme Court…
Application under VSVA 2020 valid for pending appeals unless condonation of delay rejected on specified date ABCAUS Case Law CitationABCAUS…
Person ineligible u/s 29A of IBC 2016 to submit a resolution plan, also barred from proposing a scheme of compromise…