Applicability of provisions of Section 115BBE read with Section 69, 69A and 69C in a case arising before Settlement Commission…
Provisions of section 69 not applicable on the profit from trading of speculative Transactions In a recent judgment, ITAT has…
There is no presumption that people having low income cannot have small saving In a recent judgment, ITAT has deleted…
Income surrendered in relation to hospital building construction by doctor was not unexplained investment u/s 69 liable to higher tax…
It is quite reasonable and logical for a married daughter to keep her jewellery with her mother. ITAT deleted addition…
Addition for undisclosed foreign bank account deleted as the information received in pen drive under DTAC lacked basic essentials of…
STamp duty valuation not a relevant criteria to decide payment of on-money by assessee but piece of evidence to ascertain…
Presumptive tax u/s 44AE - No addition for cash deposit in bank made out of business receipts unless rebutted by…