Addition cannot be sustained in absence of any record any other positive or corroborative material: ITAT Delhi
Sec. 68 additions can be made even in case AO computed income on estimate basis after rejecting books of a/c: ITAT
Presumptive Scheme of Taxation for Interest & Remuneration of the partner of the firm: Rajkot ITAT restored the file back to the AO
Who is entitled for TDS credit when the TDS is done in the name of the Partner and the Property is owned by firm
ITAT Delhi upheld the power of CPC in making the disallowance U/s 36(1)(va) in respect of payment of PF/ESIC after the due date under the respective Law
Interest income on investment of surplus fund with co¬operative banks is entitled for deduction under section 80P(2)(d): ITAT Mumbai