Penalty u/s 271(1)(b) can not be imposed when assessment order passed u/s 143(3) not best judgment assessment u/s 144 ABCAUS…
Supreme Court to decide constitutional validity of provisions of IBC 2016 to the extent they apply to personal guarantors of…
Delay in filing appeal condoned as auditor sought opinion from tax advocate who misplaced the records ABCAUS Case Law CitationABCAUS…
Assessee can not be taxed for jewellery belonging to family members erroneously or under compulsion offered to tax during search…
For computing allowable partners remuneration u/s 40(b) AO can not allocate net profit into different heads to exclude interest income …
Order of Settlement Commission passed stating non examining of records upheld. Just an isolated sentence can’t be allowed to defeat…
TDS non deduction by bank where income in Form 15G/15H exceeded threshold limit of basic exemption. ITAT remands case for…
Every violation of a facet of natural justice not always makes order passed null and void, it has to be…
Adjudicating Officer RERA has power to award compensation or interest. Power to adjudge compensation is conferred upon the Adjudicating Officer…
Rent of shops let out in shopping Mall if business income or income from house property – SC dismissed Revenue’s…