Qualification in Tax Audit Report : There is no express bar in law which disallows expenditure relating to a period other than the previous year.
Qualification in Tax Audit Report : There is no express bar in law which disallows expenditure relating to a period other than the previous year.
When sale consideration of immovable property is shown more than DLC, there is no justification for making any addition u/s 50C: Jaipur ITAT
When sale consideration of immovable property is shown more than DLC, there is no justification for making any addition u/s 50C: Jaipur ITAT
Section 50C is a deeming provision which extends only to land or building or both. Leasehold rights neither‘land or building or both’ as such section 50C cannot be applied to it.
Section 50C is a deeming provision which extends only to land or building or both. Leasehold rights neither‘land or building or both’ as such section 50C cannot be applied to it.
International transactions: Extension of corporate guarantee to financial institution for lending money to AE before introduction of Explanation to section 92B
International transactions: Extension of corporate guarantee to financial institution for lending money to AE before introduction of Explanation to section 92B
Conversion of Capital Assets in to Stock in Trade: Declaration which can be executed by the Owner of the capital Assets
Conversion of Capital Assets in to Stock in Trade: Declaration which can be executed by the Owner of the capital Assets
Validity of Ex-parte order if ssessee remained absent on more than one occasion & issue decided on merits
Validity of Ex-parte order if ssessee remained absent on more than one occasion & issue decided on merits