Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…
Prosecution u/s 276CC-Failure to file ITR was not willful due to seizure of documents required by assessee for examination before…
For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…
Godown used for storage of explosives qualifies for exemption u/s 54G being a place used for purpose of business of…
In absence of accounts/certificate of agriculture activity claimed to have been carried out, mere affidavit not sufficient to discharge the…
Reopening u/s 147 /148 for escaped interest income upheld when AO by oversight failed to assess interest income duly disclosed…
Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft…
Finance Ministry notified Qualifications for appointment of ITAT, CESTAT & Other Tribunals President/Members. Composition of Search-cum Selection Committee In Nov…
Concealment penalty deleted as assessee was not habitual defaulter, made surrender only to buy peace and did not contest the…
Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…