Disproportionate increase in expenses in relation to turnover can not be reason in itself for making adhoc disallowance without cogent…
Agreement for the supply of equipments-No TDS deductible u/s 194C of Income Tax Act as per provisions of law, case…
On making valid declaration under Direct Tax Resolution Scheme 2016, appeal in respect of the disputed income pending before CIT(A)…
Local puja and festival committees donations allowed as business expenditure as those contributions were paid to avoid confrontation and to…
Registration 12AA cannot be denied on the ground of dissolution clause not providing transfer of income and assets to another…
Disallowance u/s 14A read with Rule 8D beyond scope of rectification u/s 154 as the issue relating to applicability of…
TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only…
TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance…
Book entry transfer of share application money to capital reserve account could not be regarded as benefit or perquisite arising…
Interest on fixed deposits during construction period held not taxable as FDRs were made out of share application money and…