No denial of Sec. 80P deduction to ‘primary agricultural credit societies’ even if it gives loan to non-members: SC
Statement recorded during survey u/s. 133A cannot be the sole basis on which adverse inference can be drawn against the assessee.
5% GST on construction of channels involving earthwork of drainage channels for Irrigation & Flood Control Dept. of J&K
Objective of digitization is to convenience taxpayers, not to harass them; HC directed dept to allow Trans. Credits
Validity of issuance of section 148 notice and framing of reassessment in name of deceased assessee if AO have no knowledge about assessee’s death
Extreme physical and mental torture used by the officers during search and Appreciable Observation by the Court
