Addition for cash deposit in joint bank account with grandfather upheld. High Court rejected the plea that the assessee was…
Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT direction for registration of Charitable Institution.…
Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent Rejection of former did not automatically result in…
Refund u/s Section 244A for delay in curing defects in TDS certificates-Commissioner of Income Tax is the final fact finding…
Penalty u/s 271AAA-what constitutes substantiating how undisclosed income was derived-High Court explains prerequisites of statement u/s 132(4) to avert penalty…
Order passed by four member Appellate Authority against CA was valid. Under doctrine of necessity recusal of one member not…
High Court interprets provisions of PMGKY Scheme 2016 and give equitable relief to the assessee without undermining the object and…
Attachment under income tax act relates back to and takes effect from the date of notice as per Rule 51.…
Addition u/s 41(1) made on the ground of untraceable creditors-the liability had not ceased or any advantage was taken. High…
Cenvat credit on inputs lost during storage upheld by High Court as the Revenue in a similar case was not…