Validity of Penalty u/s 271(1)(c) for Concealment or furnishing of inaccurate particulars if it is not specifically mentioned in assessment order
Reassessment Notice after expiry of four years without recording reasons that escaped income is likely to exceed Rs. 1 Lakh is bad in law
Low profitability of recipient cannot be the criteria for Business disallowance u/s 40A(2)(b) being excessive or unreasonable payment
Applicability of transfer pricing provisions w.r.t. specified domestic transactions – section 40A(2)(b)
Default by employers in not issuing Form 16 TDS certificates to employees prima facie makes employers liable to prosecution u/s 405 of the IPC
Whether profit arising from hedging contract entered into by a manufacturer solely for the purposes of making profit out of its manufacturing activity can be claimed as deduction under section 80IB?