Excessive or unreasonable salary, is a sine qua non in invoking the provision of Sec 40A(2)(b): ITAT Ahmedabad
HC permitted assessee to submit representation before concerned GST Authority for rectifying inadvertently displayed TDS number
Whether proceedings can be continued against the legal representatives in case of default committed by a deceased?
Whether an assessment of a Non-Resident Indian (NRI) can be reopened when all investments were made from an NRE account and the NR has failed to file its return of income
Mistakenly Mentions Same Invoice Number in Multiple GST E-way Bills: Madras HC Quashes an Assessment Order
Mere providing identity of the investors without proving the creditworthiness and genuineness would result into addition U/S 68: Calcutta HC
WhatsApp images, piece of paper, without corroborative evidences , cannot be the basis of additions: ITAT Surat