Deduction u/s 80P cannot be denied for the reason that the assessee did not file return of income its return of income within due date u/s 139(1)
Addition cannot be sustained if the person fails to mention the the time of payment, notes denomination, dates of payment, prpose of payment during Cross Examination
AO cannot reject audited figures of turnover and adopt increased estimated turnover without sufficient basis
An overview of the Supreme court judgment in the case of Checkmate Services Pvt Ltd with regard to section 36(1)(va)
Non application of mind by AO: Delhi HC directs Income Tax Dept. to Reconsider Taxability of Blackstone’s Investment
Unsigned, Undated, non-elaborative sheet cannot be the basis of the addition: Mumbai ITAT in the case of Saif Ali Khan