No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within…
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to…
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as…
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another…
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act,…
Computer generated bills-account-Objection u/s 65B of Indian Evidence Act should be lodged before cross-examination of witness-High Court For admissibility as…
Challenge to reopening u/s 147-Only reasons recorded relevant which the Court has to examine and not reasons or explanations given…
Religious and charitable society/trust can not be denied exemption u/s 11 if not exclusively meant for one particular religious community-…