Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles…
Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law…
Gujarat High Court directs CBDT to decide on further due date extension by 12.01.2021. Writ Petition was filed by All…
No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs…
Based on only one fake tax invoice, evaded sales could not be assessed at 100% of the disclosed sales –…
Prosecution proceedings under Income Tax to be clubbed for different complaint cases on same material, evidence, documents and allegations ABCAUS…
Cash deposits out of sale of opening stock not unexplained income. High Court upheld ITAT order which followed rule of…
Mesne profits and interest on mesne profits awarded by Court for unauthorised occupation by tenant taxable tax u/s 23(1) ABCAUS…
Order of Settlement Commission passed stating non examining of records upheld. Just an isolated sentence can’t be allowed to defeat…
Every violation of a facet of natural justice not always makes order passed null and void, it has to be…