Assessee legally obliged to prove receipt of share capital/premium to the satisfaction of AO, failure of which justify addition –…
Deduction u/s 80HH available out of gross profits before insertion of Section 80AB with effect from 1st April, 1981 –Supreme…
Basic salary for PF deduction include allowances unless it is shown that employee had earned the extra amount beyond normal…
Rule 12B of Excise Rules 2002-Aggregate of all clearances exceeding the limit prescribed in the exemption notification was liable to…
Income tax law on substantial question of law - Supreme Court explains options available before the High Court when no…
Writ Petition was not maintainable against show cause notice on the issue of service tax classification as cargo handling service…
Depreciation on Car registered in the name of Director- Supreme Court dismisses SLP of the Revenue against dismissal of the…
Purchaser of goods not entitled to claim refund of duty paid under protest by manufacturer after limitation period u/s 11B of the…
Important rulings of Supreme Court made while dismissing appeals against the NCLAT Order on section 30(4) relating to voting percentage…
No disallowance u/s 43B when unpaid custom duty was included in the value of the closing stock - Supreme Court…