ITAT justified levy of sec. 234E fee in respect of each purchased flat as assessee failed to file Form 26QB
GST : Supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment
No capital gain exemption if there is a lack of basic amenity or if there is just a temporary makeshift shelter/ superstructure of insignificant worth : Ahmedabad ITAT
Order passed u/s 144C without intimating variations in income through draft assessment order set aside by ITAT
Capital gains exemption under section 54EC if there is a delay in receipt of sale consideration amount and amount is invested after prescribed time period
Expenses incurred after setting up of business but before the commencement of business are deductible as revenue expenses.
Action for TCS default can be taken within a reasonable period only even if no limitation period is prescribed under the Act
Addition can not be deleted on ground that assessee used to show higher stock to avail high cash credit limit from bank
Completed assessment could not be interfered with while framing assessment under section 153A in the absence of incriminating material discovered during search.
Applicability of GST on Profit Sharing Agreement between applicant as an employee and the shareholder
