Land received on HUF partition was itself stock in trade, hence there was no conversion of capital assets u/s 45(2)…
It is impossible to maintain list of gifts given and demonstrate that a particular sales order was received as a…
Rejection of books of accounts for non maintenance of stock register or incorrect valuation method or non compliance with accounting…
Question of right, title, interest is domain of civil court and cannot be decided by NCLT in proceedings u/s 241…
Delay in filing appeal due to assessee not present at his residence and took time in consulting his Counsel condoned…
Lack of enquiry in a particular manner or as per procedures prescribed vitiates the assessment only when relevant provisions are…
No bar in claiming deduction u/s 54F in reopening proceedings u/s 147. ITAT direct Assessing Officer to decide exemption afresh…
Meaning of genuineness of trust activities - they should not be bogus, artificial or camouflaged and whether in accordance with…
Non-rejection of explanation in Assessment Order amounts to AO accepting it hence no reopening on change of opinion. SC upholds…
Disciplinary action directed against SGST Commissioner by High Court stayed by Supreme Court ABCAUS Case Law Citation:ABCAUS 3321 (2020) (06)…