Merely writing yes/approved and affixing signature by CIT is not proper satisfaction for a fit case for re-opening u/s 147…
In a recent judgment, ITAT Delhi has held that it is not pre-requirement for seeking registration u/s 12A of the…
In a recent judgment, ITAT Delhi has held that land possession given and major sales consideration received through unregistered agreement to…
The deduction claimed for a pay/wage revision is an ascertained liability and cannot be termed as contingent because the wage and…
Issuance of notice under Rule 19 of the ITAT Rules, 1961, itself does not make the appeal admissible. Non-attendance makes…
In case there is no change in the facts, situation or in law, the Revenue cannot be allowed to adopt a…
Unexplained expendiure addition u/s 69C made for peak negative cash balance without giving benefit of capitalisation of sums disclosed in…
Deduction u/s 80IC available for manufacturing of PET bottles, Caps, jars etc. which are not plastic articles and do not…
Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent…
Interest on Fixed Deposit given as Bank Guarantee pre-requisite condition to pollution Board is capital receipt as business activities not…