Condonation u/s 119(2)(b) rejected without enquiry to the reasons for the delay and the justification given, only on the ground that…
Date of manufacture for claiming deduction u/s 10B is not the date of grant of approval as 100 per cent…
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an…
Assessment started in the name of non existing company and completed in the name of new company resulting from merger…
The assessee entitled to claim deduction u/s 80HH with respect for profits derived from processing of cashew in the factories…
Section 55A related to DVO reference not apply in a reverse case when value claimed by assessee exceeds the fair…
Exclusion of genetic disorders in insurance contracts is illegal and unconstitutional. IRDA directed to ensure that insurance companies do not…
Deduction for Penal excise was allowed u/s 37 as it was paid in discharging contractual obligation to indemnify department for…
Deemed dividend upheld when amount was parked in long term investments and hence could not qualify as to be made…
Section 47A(3) can be invoked only if benefit u/s 47 is claimed. High Court uphelds deletion of payment of brand…