Reopening on the basis of alleged VDIS declaration information from CBDT quashed when AO was not having declaration / documents…
Addition u/s 68 for differences in outstanding balances not confirmed by parties cannot be made without doubting identity, creditworthiness and…
Condonation of delay in filing appeal due to illness-CIT(A) ought to have asked medical certificate and affidavit and admitted appeal…
Mere deposit of cash in bank account cannot give rise to a belief of Assessing Officer that income had escaped…
CIT not justified in disturbing consistent method of closing stock valuation by invoking revisionary jurisdiction u/s 263 ABCAUS Case…
Claim of deprecation in revised return cannot be denied on the ground that it was not claimed in original return.…
Bogus Purchase 100% disallowance-Dismissal of SLP by Supreme Court did not merge the dismissal of the SLP into the order…
Reopening quashed as assessee was only a benamidar of alleged bank accounts and no action was taken against the real…
Interest on enhanced compensation for Land Acquisition taxable on accrual basis as per law laid down by Hon'ble Supreme Court…
Concealment penalty deleted when income suo moto declared in return filed u/s 148 without the same being brought to its…