Facility service charges apart from house rent taxable as business income. Amount received was for specific services like housekeeping, security,…
Cancellation of flat booking held Long Term Capital Gain and deduction u/s 54 allowed. ‘Property', is a term of widest…
Disallowance for commission paid on sale of stamp papers partly deleted. It was impractical to maintain record or take receipt…
In the absence of finding as to the year of purchase, jewellery found in locker would not represent the undisclosed…
Rectification order u/s 154 quashed due to doctrine of merger. Questions expressly decided by appellate/revisional authority cannot be reagitated u/s…
Difference in Tribunal and non jurisdictional High Court amounts to two opposite views despite that decision of High Court rendered…
Addition made by AO in limited scrutiny by extending scope deleted as AO did not take due permission to convert…
Without stating whether notices were served on assessee, CIT(A) was not justified in dismissing the appeal of the assessee for…
No disallowance for interest paid on capital work in progress u/s 36(1)(iii) where sufficient interest-free funds available, presumption is that…
Penalty u/s 271AAB for undisclosed income declared deleted for no incriminating material found during search and also for notice non…