Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new…
Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted…
ITC under DVAT can not be denied to a bona fide purchaser who enters into a purchase with a registered…
Compensation awarded to plumber died falling from CA Society Building. There was no evidence that deceased committed suicide -High Court…
Commissioner Appeals have no power to remand case back to AO for fresh assessment nor can he direct AO to…
Transaction entered in pursuance of MOU can not be said sham or colourable device to avoid tax when payments and…
Once depreciation is claimed, asset cannot move out of the Block of Assets even if no depreciation was claimed for many years thereafter – High Court affirms ITAT order ABCAUS Case Law…
Question affecting tax liability of assessee can be raised before the Tribunal first time and it is obliged to consider…
Tribunal not justified in remanding the case when documents are available with it. It was the duty of the tribunal…
Deemed Dividend u/s 2(22)(e) do not extend to non-shareholders. The fiction not to be extended further for broadening the concept…