Levy of fee us/ 234E prior to 01.06.2015. ITAT explains the law on condonation of delay by assessee in filing…
When relief granted by CIT(A) is accepted in one case in one year, it is not open to revenue authorities…
Disallowance of entire expenditure on school running was arbitrary and unreasonable. AO was directed to estimate income @20% of gross…
ITAT directed AO to give telescopic benefit for chit contributions as there was no finding that income estimated from business…
On rejection of approval u/s 10(23C) no bar in making fresh application, treating application of the assessee as non-est was…
Exemption u/s 10(14) allowed to development officers of LIC for conveyance allowance and allowance for procuring new business ABCAUS Case…
Penalty u/s 271D deleted as cash loan was repaid by cheque. Reasons accepted in quantum proceedings should have been accepted…
Surplus income from holding exhibition by chamber of commerce held eligible for exemption u/s 11 ABCAUS Case Law Citation: ABCAUS…
Registration u/s 80G(5)(vi)-Applicant need not justify taking donations. Receiving fees in cash do not impair charitable character. Approval cannot be…
No further disallowance when income is computed u/s 44AD. ITAT directs AO to make assessment u/s 44AD as desired by…