Assessee can maintain two ledger accounts of same person one under the head sundry debtor and another under sundry creditor…
There is no statutory obligation upon legal heirs to intimate death of assessee to the Income Tax Department In a…
Once Tonnage Tax Scheme is opted, no set off against any deduction allowed - ITAT In a recent judgment, ITAT…
Addition for unexplained expenditure incurred on election on candidates of Aam Aadmi Party confirmed by ITAT In a recent judgment,…
ITAT set aside order as no opportunity was allowed to assessee to explain the delay in filing appeal In a…
Addition u/s 40A(3) for cash payment to labour for loading charges deleted by ITAT In a recent judgment, the ITAT…
Addition u/s 68 deleted as AO failed to find any discrepancy in details of creditors submitted by the assessee In…
Book Profit u/s 115JB to be computed as per Profit & Loss Account prepared under Schedule III of the Companies…
Order not in conformity of Faceless Assessment Scheme 2019 if not est? - ITAT remands the case in view of…
Provisions of section 68 to 69B applicable only if assessee is required to maintain books of accounts under provisions of…