Payment for delayed allotment of plot by Housing Board not interest liable to TDS u/s 194A. Expression ‘interest’ was used…
Constitutional validity of provisions related to SIFO investigation under section 212 of Companies Act 2013 to be examined by High…
Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the…
High Court refuse to entertain writ against reopening notice u/s 148 as benefit of concluded finding of facts was not…
The assessee was not prejudiced when AO disallowed only 10% of expenses instead of rejecting the books u/s 145 and…
Concealment Penalty u/s 271(1)(c) for claiming capital loss as business loss. No Penalty when the assessee disclosed all the material…
Addition for unexplained expenses incurred on marriage of daughter. High Court remands the matter to Tribunal for fresh adjudication ABCAUS…
Remand of the case by ITAT without setting aside the judgment of CIT(A). High Court directed assessee to move rectification…
Filing subsequent ITRs in time no reason for rejecting petition u/s 119(2)(b) to condone the delay for return filing for…
Demand notice quashed as due to absence of AO it did not precede any hearing as contemplated under Section 274…