Once PCIT restores assessment to AO for denovo consideration, AO is obliged to independently apply mind without influenced by the…
When value of items traded differs it cannot be taken as basis for computing the stock position specially when quantitative…
Revision of the area of jurisdiction of the Debts Recovery Appellate Tribunals (DRATs) Kolkata In exercise of the powers conferred…
Payment made by the assessee as non-compete fee was an allowable revenue expenditure under Section 37(1) of the Act –Supreme…
Assessee is entitled to claim deduction of interest on borrowed funds invested in sister concern for acquiring controlling interest -…
ICAI has notified that next ISA Course Assessment Test shall be held on 7th February 2026 online through Computer ICAI…