Addition made merely and solely on the basis of confession without any corroborative evidence is not sustainable in law
Deduction under section 80-IB(10): Allowability of deduction if built-up area of some units exceeded 1,500 sq.ft.
No GST exemption on drilling of borewells and letting out of compressors for pumping of water from bore wells to agricultural fields
Receipts from sales out of stocks that were accepted during scrutiny can’t be treated as unexplained income
Sec. 54 exemption available even if capital gains arising from sale of multiple properties invested on 1 residential house
Applicability of TDS under section 194-I on lease premium payment to Mumbai Metropolitan Regional Development Authority
QRMP (Quarterly Return Monthly Payment) Scheme Vs. Regular Scheme of Return Filing: Which one is better?
No disallowance u/s 40A(2) on payment made to sister-in-law as she isn’t relative as per sec. 2(41): ITAT