Water logged land comprised within backwaters held agricultural land. The land was a kayal land and sold along with adjacent…
Applicability of Benami Property Act to Cash seized-High Court declines to interfere with show cause notice as source and nature were…
High Court refuses to quash prosecution u/s 276CC for not filing return of income. Whether the failure was wilful or…
ITAT’s jurisdiction is not to rewrite the AO’s order and improve upon it. High Court uphelds Revision order passed u/s…
Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing…
Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on…
Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of…
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief…
Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation…
Convents under the Generalate not entitled to 12A Exemption unless a separate entity, entitled to hold property for themselves and…