Surrender of income due to recovery of documents during survey can not be said to be voluntarily. ITAT upheld penalty…
Earlier cash withdrawal can be explained as source for subsequent bank deposit of cash, provided there are no evidence to…
ITAT remanded invocation of Section 115BBE denying set off of current year loss against income assessed u/s 68. ABCAUS Case…
Addition for cash deposit remanded as bank account was opened by someone else by forging PAN Card and signature of…
No TDS u/s 194IA on advance security deposit under JDA as there was no transfer as conditions of Section 2(47)(v)…
Extension of limitation period due to covid-19 ended by Supreme Court. Period from 15.03.2020 till 14.03.2021 to be excluded. ABCAUS…
Relays manufactured for use only as Railway signaling was classifiable under heading 8536 following equipment predominant use or sole/principal use…
Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the…
Addition u/s 68 for cash deposited in bank during demonetization period deleted as cash was deposited by trade debtors ABCAUS…
Payment to non-resident for consideration for resale/use of computer software through EULAs/distribution agreements not liable to TDS u/s 195 …