In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…