Travelling Expenses claimed us 57 did not attract concealment penalty particularly when untenable claim was made on the advice of…
Penalty for failure to pay advance income tax by trust claiming exemption u/s 11 upheld when for last forty years,…
For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or…
Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon'ble Kerala High Court has directed the Income…
Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A…
Reopening notice us 148 against amalgamated company was void ab initio as on that day the company was not in…
Section 68 not attracted to amount representing credit purchases. Findings of ITAT upheld by High Court ABCAUS Case Law…
If accounts are audited AO has to explain the rejection of profit with sufficient clarity. When there are audited accounts…
Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee…
Rejection of technical bid due to curable defect of missing notary stamp on some of the tender documents held as…