Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles…
Cash deposits out of sale of opening stock not unexplained income. High Court upheld ITAT order which followed rule of…
Assessee not permitted to change head of income as per his own sweet will and convenience. ITAT upheld addition following…
Revisional order u/s 263 quashed following rule of consistency, Revenue argued that the principle of res judicata has no application…
Charges for Conversion of residential house usage to commercial revenue expenses as they are incurred on year-to-year basis and nor…
Disallowance For prepaid insurance expenses set aside on the principle of consistency where incurrence of expenditure for the purposes of…