Filing Income Tax Form with scanned signature held only procedural defect and curable in nature. ITAT allowed Form 35A filed…
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee…
Memorandum of Family Settlement not required to be registered – Supreme Court. Read essentials ingredients of a Family Settlement ABACUS…
No disallowance for bogus purchase when there is one to one reconciliation of purchase with sales - ITAT ABACUS Case…
Liability of TDS u/s 194C(2) of Transporters for further payments to trucks owners/operators. Supreme Court explains the Law ABCAUS Case…
Mere TDS deduction not decisive factor to treat payment received as income of the assessee ABCAUS Case Law Citation:ABCAUS 3347…
Cash withdrawal to be considered as source of cash deposited in bank after deduction for reasonable household expenses - ITAT…
Addition based on statement recorded deleted as witness did not appear for cross examination on Departments notice ABCAUS Case Law…
Disallowance u/s 40A(2)(b) AO has to form opinion if expenses more than FMV according to legitimate needs of business. ABCAUS…
Proceeding against Company Director for FERA contravention. Necessary ingredients are similar to section 141 of Negotiable Instrument Act - SC…