What books of account have been prescribed to be maintained by a person carrying on business/profession under the Income-tax Act?
Step by Step Procedure for filing application for lower deduction certificate u/s 197 of Income Tax Act ,1961
Revisionary proceedings can be quashed if AO passes assessment order after due application of mind and proper enquiries
AO merely on the guesswork has made the disallowance which is not permissible in the eyes of the law- ITAT deleted the entire ad-hoc additions.
Father cannot be Taxed for Cash Deposit in Bank Account opened in the Name of Son once he attained Majority: ITAT