Share Capital/Premium can not be regarded as undisclosed income. High Court deleted addition made for share premium u/s 68 ABCAUS…
High court orders inquiry for manipulation of reasons to believe and role of the AO. Recommends strict disciplinary action for…
Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can…
Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza does not include Tahbazari as there is no toll…
Disclosure under RTI of file notings regarding sanction of prosecution upheld by High Court. Exclusion clause must be construed keeping…
ITAT has power u/s 254 to order fresh enquiry either suo motu or on grounds raised. For justice to be…
Failure to download part-B of E-way bill might be human error-High Court orders release of seized goods and vehicle without…
Assessee could not be taxed more than what it had received-High Court upholds Tribunal order allowing commission paid by the…
There is no provision in the Partnership Act requiring that Partnership Deed should contain the ratio of profit and loss…
CBDT directed to substitute software enabling opt out from mandatory PAN-Aadhaar Linkage for filing return filing till 31.03.2019 in line…