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
Applicability of section 50C & 56(2)(x) where agreement to sale was done before the date of its applicability
Landmark Judgement by ITAT : Confirmed addition of Rs. 196 Cr of Black Money Stashed abroad in Swiss Bank
Expenses incurred “in connection with transfer” is allowable as deduction while computing capital Gain