Delay in filing appeal condoned as rectification application u/s 154 was not decided and it constitute a sufficient and reasonable…
Disallowance on ad-hoc basis not justified without pointing out specific expenses being not incurred wholly and exclusively for business In…
Where ITR is processed u/s 143(1) AO can form reasons to believe that income has escaped assessment by examining the…
Activity of running hostel by Dental college not a separate business activity and pre conditions u/s 11(4A) do not apply…
No addition can be made on issues for which case was not reopened. Reassessment quashed as addition made on issues…
NFAC is bound by binding decision of Jurisdictional High Court when AO is situated within territorial and subjective jurisdiction of…
CIT exemption cannot sit in appeal against affiliation granted to asseesee by Education Board. Permission examined by board can not…
Non-specific penalty notice u/s 271(1)(c) issued by assessing officer violates mandatory requirement of law and doctrine of prejudice cannot be…
Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…
Allowable Cost of construction when only first floor of house was sold as per registry to reduce the stamp duty.…