Income from sale of Mushroom Spawn grown by assessee: Whether agricultural income even if there is no use of land
Letting out of land independently which is part of business asset of assessee can be treated as income from business
No retractions by assessee post survey tantamount to acceptance of undisclosed income: Seized documents & Statement together must be read as a whole
Deduction is to be allowed for belated payment of employee contribution to PF/ESI, deposited beyond due date stipulated under relevant statutes governing PF/ESI but deposited before due date for filing ITR u/s 139(1) of the 1961 Act
Wonderful Judgment by Madras HC: The provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and subjects.
Notice u/s 148 issued for which approval was granted just within 15 minutes prior to getting approval: Entire proceedings quashed by Bombay HC
Assessee is not required to cross-examine individuals whose sworn statements will not be used against the Assessee
Part of sale consideration retained in Escrow Account is deemed to have accrued to assessee and should be considered while computing capital gains u/s 48
Whether even where tax is not collected but the assessee has furnished form 27BA, the assessee cannot be held liable to have violated provisions of sec. 206C?