Being a party to tax avoidance arrangement not enough to invoke GAAR, ‘participation’ is pre-requisite: South Africa HC
Get Ready: Fast Tag data integration with the e-way bill system set to move the Business from Unorganized Zone to Organised Zone
In the absence of the notice under section 143(2), assessment framed by AO was liable to be quashed as invalid
Deduction under section 80P(2) towards interest on deposits of savings bank account held with Kotak Mahindra Bank as a business requirement
Validity of Addition towards sale proceeds of the agricultural produce if Assessee produced all the documentary evidences towards ownership of land and towards carrying on agricultural activities