ICAI income exempt us 11. The institute is an educational institute and its coaching activities falls within the meaning of…
Rented Building Renovation-Repair Expenses are Current Repairs allowable u/s 30. Accumulated repairs not allowed only when assessee owns building, as…
CBDT Instruction 1916 dated 11-05-1994 cbdt-instruction-1916 Jewellery relief is applicable to additions also. This is held by ITAT Delhi taking…
Jewellery found in daughter-in-law's bedroom locker of at the time of search u/s 132 can not be added to the assessee's income…
When the assessee claimed exemption on the principle of mutuality in the return of income and the AO also made…
Reopening us 147 based on merely tax evasion petition itself bad in law as the AO had not satisfied himself before…
Reopening us 147 for accommodation entries quashed. AO did not describe how and what manner assessee received entries from operators…
Basic Maxims-Principles of Natural Justice. Audi alteram partem, nemo judex in re sua Quoting the above maxim of natural justice…
Debenture restructuring charge paid to debenture holders for re-negotiated terms and conditions to extend the redemption date was held to be…
Reopening of a case u/s 147/148, a post mortem exercise of analysing materials produced subsequently will not cure an inherently defective…