Deemed Dividend u/s 2(22)(e) Whether only a proportionate addition can be made by considering percentage of the shareholding?
If supported by the documents on record, AO cannot treat transaction as Non-genuine due to extraneous considerations
Activity of Growing and laying of turf grass at a stadium is agricultral activity resulting in Agricultural Income?
Where no limitation is prescribed u/s 206C for holding assessee as Assessee in default, reasonable period of limitation of four years is to be applied
Charges paid to internet service provider to access internet on dedicated lease line not liable for sec. 194-I
Interesting Judgement by Nagpur Bench Bombay High court of VAT regime regarding filing of appeal without making payment of 10 % as part payment of tax
Landmark Interpretation: In absence of any contract or sub-contract with truck owners, No liability for TDS arises in the Hands of payer