Property remained vacant & in the peculiar facts of the case no addition on account of notional rent is warranted : Mumbai ITAT
5 Years Mandatory audit rule u/s 44AD is not applicable if the person has already offered income continuously for 6 years u/s 44AD:
Whether Late Fee for delay in filing of TDS return u/s 234E can be condoned if there is a Reasonable Cause ?
Purchase of property below stamp duty valuation : Whether Section 56(2)(vii)(b) Addition by adopting Land Value of Adjacent Area is unjustified?
If no incriminating material was found during course of search to prove that assessee paid over and above what was stated in its books, there no justification to assume jurisdiction u/s 153C
Commission agent & Traders in APMC, Money Changer, and Cash Replenshipment Agencies not subject to TDS U/s 194N on cash Withdrawal : CBDT Clarified