No enduring benefit arises when software project was abandoned due to change in technology. Supreme Court dismisses SLP of Department…
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Education Cess cannot be allowed as an expenditure in view of the subsequent amendments in the Income Tax Act, 1961…
Special Court presided by a Sessions Judge or an Additional Sessions Judge will have jurisdiction to try the complaint under…
Disallowance u/s 40A(3) for bearer cheque Payments. CBDT 1977 Circular relied upon by assessee does not exits with amendment to…
Reference in second contract to first contract, would not make arbitration clause ipso facto be applicable to second contract -…
Retracting from income offered during survey and challenging non opportunity of cross examination at assessment stage - upheld In a…
Allegation of Paper Companies without further facts insufficient to reopen assessments - SLP dismissed by Supreme Court. High Court laid…
Supreme Court to decide if non mentioning DIN by income tax authorities makes order void or it’s just a procedural…
If assessee not availed opportunity of cross examination, it can not be ground of challenge – Supreme Court dismisses Special…