Alleged gift from foreign citizen on his death held colouring device as it was based upon undated nomination paper not…
No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required…
Expecting assessee to submit voluminous details at fag end in a short period of time when AO kept assessment proceedings…
Rejection of books of account for failure to file confirmation from parties not justified. Rejection of a particular expenditure no…
Rejected goods cannot be considered for valuation of closing stock. Therefore there was concealment of income or furnishing of inaccurate…
Concealment penalty upheld on profit estimated on suppressed turnover conceded by assessee and quantified on the basis of Form 26AS…
Addition made for cash deposits in undisclosed bank account do not hold any force as withdrawals and deposits do not…
Mere payment of remuneration to trustees not attract section 13(1)(d) of Income Tax Act unless it is excessive or unreasonable…
If asset side of balance sheet is reduced by provision made, it amounts to writing of the debts in accordance…
CIT(A) erred by not admitting additional evidences in case restored by Tribunal. Once the matter has been considered by the…