Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on…
Disallowance 40A3 for cash payments by brick kiln quashed as payments made to truck drivers at night after banking hours…
Sale of scrap reduced from WIP upheld. Scrap held inextricably linked with construction / developmental activity ABCAUS Case Law Citation:ABCAUS…
Notice can be served on Chartered Accountant as agent of assessee when CA holds Power of Attorney of the Company…
Rejection of counter claim by Arbitrator for CENVAT invoices at threshold without enquiry on the ground that the Arbitrator had…
Notice u/s 143(2) served by affixture at wrong address without independent witness of the locality made it bad in the…
Mere mentioning changed address in return of income (ITR) without intimating AO new address and not getting PAN database changed…
Notice u/s 143(2) issued in the name of dead person, assessment completed in the name of the deceased assessee through…
Directions u/s 144A does not affect applicability of decision of the Supreme Court in GKN Driveshaft for disposing off objections…
Retrospective applicability of Black Money Act-Supreme Court quashed High Court order that Govt. made the Act retrospectively applicable from 01.07.2015 ABCAUS…