HC should not take technical view of dismissing appeal on the ground of delay when it has to decide simikar legal issue in respect of earlier assessment year.
Interest earned on income-tax refund has to be taxed as income from other sources as per Article 12(2) of the DTAA between Indian and UK at 15% on gross basis.
Advance tax payment made online in the evening or late night but getting debited next day morning: A welcome Judgement
Period of default where short fall due to accrual of capital gains after last instalment of advance tax.
HC quashes locker search warrant as Addl. DIT failed to prove that such locker contained undisclosed income
Whether depreciation on testing equipment provided to laboratories and hospitals free of charge & not used by the Assessee directly is allowable as deduction?
Allowability of Set off of unabsorbed business losses against capital income arising through slump sale