For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns…
Application under VSVA 2020 valid for pending appeals unless condonation of delay rejected on specified date ABCAUS Case Law CitationABCAUS…
Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the…
Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles…
Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law…
Gujarat High Court directs CBDT to decide on further due date extension by 12.01.2021. Writ Petition was filed by All…
No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs…
Based on only one fake tax invoice, evaded sales could not be assessed at 100% of the disclosed sales –…
Prosecution proceedings under Income Tax to be clubbed for different complaint cases on same material, evidence, documents and allegations ABCAUS…
Cash deposits out of sale of opening stock not unexplained income. High Court upheld ITAT order which followed rule of…