Withdrawal of deduction u/s 54/54F beyond scope of rectification u/s 154. AO has no jurisdiction to re-appreciate evidences already considered. …
Assessee must be put to notice of all provisions on which revenue relies upon. Supreme Court quashed reopening notice u/s…
Exemption u/s 54/54F for house purchased in wife name, Deduction allowed for change in jurisdictional High Court with favourable judgment…
Additional Tax u/s 1431A can be levied on attempt to evade tax lawfully payable not bonafide mistakes. Purpose and object…
Beneficiary of a statutory welfare scheme is entitled to remedies under the Consumer Protection Act. Public accountability is a significant…
Tax paid in foreign country not eligible for benefit u/s 91 is expenditure eligible for deduction under section 37(1) of…
Prosecution 276C - denial of exemption from personal appearance and issuance of NBW was Interlocutory order not amenable to revision…
Expression “any previous year” in Section 68 refers to previous year relevant to the Assessment Year in question - High…
Organisations with no active politics cannot be denied access to foreign contributions. Legitimate means of dissent like bandh, hartal etc.…
Deduction 80IA allowed on conversion of partnership firm into company under Part IX of Companies Act 1956. Supreme Court upheld…