Validity of Addition made pursuant to search operation on the same subject matter, which was examined during original assessment
No Tax deduction at source under section 195 towards Fees for technical services if No technical knowledge made available by the supplier of services
System driven E-Assessment scheme to make 360 degree change in the working of Income Tax Department (II)
Addition towards on money in the property transactions without an opportunity of cross examination is a serious flaw and will render order as nullity
If depreciation is allowed on any assets in earlier year then AO cannot reject the claim of the assessee in the subsequent year on the WDV carried forward from the earlier assessment year.
legal and binding responsibility lies upon Tribunal to decide appeal on merits, irrespective of appearance of assessee or his counsel before it or not
Late fee is not in the guise of a tax nor is it onerous. Late filing of TDS returns by the deductor causesinconvenience to everyone and s. 234E levies a fee to regularize the said latefiling: Bombay HC
