Conditions u/s 80IA are disjoint not cumulative. Conditions stipulated under section 80IA(4)(i) and 80IA(4)(iv) are held as disjointed by the…
Commissioner can not dismiss revision petition/s 264 on the ground that in assessee’s case similar issue was subject matter of…
Voluntary disclosure in all cases cannot absolve liability of concealment penalty. High Court confirmed penalty u/s 271(1)(c) for deferral/avoidance of…
Reopening notice u/s 148 quashed as Revenue was indulging in fishing by way of scrutinizing again something that had been…
Department can file appeal notwithstanding Monetary Limits if issue decided by the CIT-Appeals or Tribunal is contrary to the judgments…
CIT can exercise powers u/s 263 despite assessee’s appeal on that or some other aspect if the same was the…
Findings of Disciplinary Committee of ICAI related to misconduct by chartered accountants would ordinarily not be disturbed unless found to…
Delhi High Court strucks down seven ICDS as ultra vires with CBDT Notification Nos. 87 and 88 dated 29th September…
No deemed abandoning of trade mark registration application on the ground that applicant failed to file counter to opposition filed…
Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new…