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…
When relief granted by CIT(A) is accepted in one case in one year, it is not open to revenue authorities…
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…
Conversion of shares as stock-in-trade into investment-no prohibition in law. Res-judicata no bar in like questions in subsequent years-Kolkata High…
In case there is no change in the facts, situation or in law, the Revenue cannot be allowed to adopt a…