Addition u/s 69C for unexplained expenses on foreign tour along with spouse deleted by Tribunal as it was part of…
Cash found during search belonging to parents- ITAT deleted the addition on account of cash belonging to the parents of…
No penalty could be levied on the difference resulted due to adoption of different GP rates made on estimate basis…
No disallowance u/s 54EC for delay in cheque clearance for investment in REC Bonds which was attributable to the banking…
Frequency, magnitude of transaction in systematic manner no criteria to hold that the assessee is engaged in a business activity…
Cash deposited in bank by friend for making DD for participating in tender was not loan or deposits u/s 269SS…
It is common practice in Indian household that ladies share locker for keeping jewellery with family members- ITAT deletes addition…
No disallowance merely because vouchers was fresh not faded or torn. When self made vouchers not found false, no addition…
Limitation period not prescribed for service of assessment order but it must be served within reasonable time as held by…
Transfer of creditor balances to capital account for better bank loan facilities was not waiver of liability u/s 41(1) being…