Allegations of delay in TDS deposit, role of person responsible are disputed factual matters which must be tested at trial…
Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 declaration…
Penalty u/s 270A deleted as AO failed to mention under which clause the case of the assessee fall. In a…
Income of section 25 company by deploying ex-servicemen as security guards was not business activity. In a recent judgment, Kerala…
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…