Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent…
Section 79 do not apply to carry forward and set off of unabsorbed depreciation in case of change in shareholding…
Capital Gain Exemption u/s 54B investment in wife name allowed but disallowed in bhabhi name ABCAUS Citation:910 (2016) (03) 2016…
Disallowance u/s 40A(3) for cash payments cannot be made if genuineness not doubted - ITAT INCOME TAX APPELLATE TRIBUNAL AMRITSAR…
Input VAT credit reversal deduction to be allowed on payment basis u/s 43B irrespective of separate VAT account INCOME TAX…
AO if not satisfied must compute FMV 56(2)(viia) Rule 115UA himself. Where a method has been prescribed by the legislature,…
Interest on Fixed Deposit given as Bank Guarantee pre-requisite condition to pollution Board is capital receipt as business activities not…
Addition cannot be made on the basis of the statement recorded during survey under section 133A INCOME TAX APPELLATE TRIBUNAL…
Penalty-271(1)(c) - share application money received from different companies with common addresses The Explanation 1 to section 271(1)(c) raises rebuttable…
TDS default Proceedings u/s 201/201A can not be initiated unless it is found that deductee has also failed to pay…