Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles…
Non compete fee paid under deed of covenant held not taxable. Revenue has no business to second guess commercial or…
Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section…
There is distinction between questions of law proposed by appellant for admission of appeal and questions framed by Court –…
Validity of notice u/s 148 where assessment was made u/s 143(1)- Supreme Court quashed High Court order that no substantial question of law…
Income tax law on substantial question of law - Supreme Court explains options available before the High Court when no…
Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of…
Exclusion inclusion of comparables to determine Arm's Length Price (ALP) not necessarily give rise to purely legal or substantial questions…
Tax Appeal to High Court-what constitutes Substantial Question of Law ? The First Appellate Authority under the Income Tax…
When substantial question of law admitted by High Court, it is apparent that addition is debatable - ITAT ABCAUS Case…