No question to supply reasons recorded unless return is filed u/s 148. ITAT dismissed the ground never raised before the…
Allowability of service tax written off to PL Account when input credit not allowed under Cenvat Credit Rules. ITAT deleted…
Neither assessee can withdraw appeal nor CIT(A) can dismiss appeal for non-prosecution. ITAT explains the powers and duty of the…
Salary accrued to non-resident for services rendered outside India not taxable and included in the total income. ABCAUS Case Law…
Good Work Reward to employee held not constituting bonus u/s 36(1)(ii) and allowable as normal business expenditure u/s 37 of…
Claim for exemption u/s 54B allowed though not made in the return of income. AO had disallowed claim as revised…
No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates. ITAT deleted addition following various…
Merely making cash payments cannot be a ground for disallowance if section 40A(3) not violated or no defects were found…
Disallowance u/s 40A(3) of payment of partners salary in cash. ITAT remands the case in view of Supreme Court judgment…
Disallowance u/s 40A(2) for unreasonable increase in directors remuneration deleted as AO not carried out exercise to determine fair remuneration…