What was not income in earlier years can not be written off as debt. The failure of share broker to…
No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment…
Duplication in alleged entries was a classic case of non-application of mind by AO as he persisted with his belief…
Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS. Assessee was under bonafide belief that tax…
Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny…
PAN correction limit of 2 alfa 2 numerical characters only for TDS statements held not permissible. Inocme Tax Department was…
Second visit in the name of concluding search without without finding anything new for being seized could not validate second…
No concealment penalty for wrong claim on the advice of CA. Even if it was wrong, it could be a…
Exempt salary received in NRE account not taxable on receipt basis merely because the foreign employers remitted salary to the…
GST Registration of Lawyers-No clarity on whether all legal services would be governed by reverse charge mechanism. Delhi HC orders…