Income wrongly declared in ITR by mistake cannot be taxed because assessee has not earned it. There is no provision…
Transfer u/s 2(47)(v) is complete when possession of immovable property taken over in part performance of contract ABCAUS Case Law…
Penalty u/s 271(1)(c) confirmed despite non specifying charge in the notice as assessee not raised it before CIT(A) and changed…
No Revision u/s 263 when assessment order was void and did not exist in law for not following procedure laid…
Deity is a juristic person having status of individual, Tax rates/slabs as applicable to an individual would apply. Section 167B…
Value of goods lying at port but not exported can be at cost or market price at the option and…
Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High…
Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set…
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case…
Letter of Allotment can not be considered as agreement to sale by any stretch of imagination. ITAT upheld addition u/s…