Revision u/s 263 not justified in case of best judgment assessment u/s 144 for non co-operation by assessee INCOME TAX…
Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent…
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In…
Disallowance u/s 14A Rule 8D3-Computation of total Assets include current liabilities also ITAT Delhi in a recent judgment has remanded…
Computation of disallowance u/s 14A , Rule 8D-Bank Charges for Export Service not includible ITAT Delhi in a recent judgment…
Reimbursement of expenses not "Work" to fall within the ambit of TDS under section 194C ITAT Delhi in a recent…
Rent from commercial property taxable as business income not house property-ITAT INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT ITA No:…
Section 79 do not apply to carry forward and set off of unabsorbed depreciation in case of change in shareholding…
Capital Gain Exemption u/s 54B investment in wife name allowed but disallowed in bhabhi name ABCAUS Citation:910 (2016) (03) 2016…
Disallowance u/s 40A(3) for cash payments cannot be made if genuineness not doubted - ITAT INCOME TAX APPELLATE TRIBUNAL AMRITSAR…