Assessment framed in the name of company dissolved by amalgamation not a procedural defect but void. Provisions of section 292B…
Practicing CA can not enroll as Advocate with Bar Council to practice Law. Riding on two horses in two profession,…
Deduction u/s 80IC denied for delay in filing return allowed by High Court. CBDT Order u/s 119(2)(b) denying to condone…
CA made co-accused for preparing false projected financials for bank loan, High Court declines to interfere in criminal prosecution though…
Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he…
Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement…
Service Tax on foreign tourists operator services held ultra vires the Finance Act insofar as export of tour operator services…
Television news software produced was eligible for deduction 80HHE as customized electronic data which is transmitted from India to a…
Profits from sale of investments by Insurance Company held exempt in view of CBDT Circular. The income so earned was…
Unexplained Cash Credits in Bank Statements held taxable u/s 68. Non production of document is different from not maintaining Books of Account…