There is no absolute proposition of law that arm’s length price determined by ITAT is final and cannot be subjected…
No penalty u/s 271C on mere delay in deposit of TDS after deduction – Supreme Court No penalty can be…
Sale of Agricultural land converted into commercial land held non taxable as agricultural operations were continued – SC dismisses SLP…
Arbitration award paid by sale of property not cost of improvement – Supreme Court holds assessment order as erroneous and…
Amendment to Section 153C vide Finance Act, 2015 applicable to searches conducted u/s 132 before 01.06.2015 - Supreme Court ABCAUS…
Banks to offer opportunity of hearing to borrowers before classifying their account as fraud – Supreme Court ABCAUS Neutral Case…
Period of limitation for block assessment u/s 158BC/158BE commences from the date of last Panchnama, not the date of last…
Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS…
Refund of amount wrongly transferred to an entry provider party whose bank account was attached by Income Tax Department declined-…
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…