Non searched persons liable to pay interest on late filing of return u/s 158BC even in absence of a notice…
A party to contract not entitled to question amount of consideration after signing the contract – Supreme Court ABCAUS Case…
Supreme Court amends section 10(26AAA) to extend exemptions to Sikkimese and women who marries non Sikkimese ABCAUS Case Law Citation…
Entrance fee received by Club capital receipt not revenue. Supreme Court dismissed SLP of the Income Tax Department ABCAUS Case…
Goods manufactured using advance modern/ technology not diversification i.e. different commercial activity – Supreme Court denies exemption u/s 4A of…
Applicability of interest tax on interest component in hire-purchase agreement. Supreme Court set asides the addition and upheld fact findings…
Whether AO applied his mind or not is question of fact not law – SC dismisses SLP of Department challenging…
Challenged to IBC by a Chartered Accountant refused by Supreme Court for want of locus and bonafide. ABCAUS Case Law…
Airlines required to deduct tax at source (TDS) u/s 194H on supplementary commission of travel agents - Supreme Court ABCAUS…
For exemption 10(23C), educational institutions cannot have objects unrelated to education. All objects must relate to imparting education – Supreme…