IT JudgementValidity of Addition under section 68 on account of unsecured loan if loan was accepted via banking channels6 years agoValidity of Addition under section 68 on account of unsecured loan if loan was accepted via banking channels Short…
IT JudgementCourt may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction: Supreme Court6 years agoCourt may modify the language used by the Legislature or even “do some violence” to it, so as to achieve…
IT JudgementCourt may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature and produce a rational construction: Supreme Court6 years agoCourt may modify the language used by the Legislature or even “do some violence” to it, so as to achieve…
IT JudgementWhen legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad6 years agoWhen legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from…
IT JudgementWhen legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from HUF is declined: ITAT Ahmedabad6 years agoWhen legislature itself has accepted an HUF to be a donee in clause (ii) of the “relatives” definition, gift from…
IT JudgementSub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership6 years agoSub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership Short Overview As concerned tenancy was…
IT JudgementSub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership6 years agoSub-letting of premises taken under long-term lease : Income from house property vs.Deemed ownership Short Overview As concerned tenancy was…
IT JudgementValidity of Reassessment if Additions made for items other than the items of reasons recorded6 years agoValidity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview When the grounds…
IT JudgementValidity of Reassessment if Additions made for items other than the items of reasons recorded6 years agoValidity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview When the grounds…
IT JudgementAssessment of Search and seizure under section 153C if AO recorded satisfaction mechanically6 years agoAssessment of Search and seizure under section 153C if AO recorded satisfaction mechanically Short Overview Both the satisfaction note recorded…
IT JudgementAssessment of Search and seizure under section 153C if AO recorded satisfaction mechanically6 years agoAssessment of Search and seizure under section 153C if AO recorded satisfaction mechanically Short Overview Both the satisfaction note recorded…
IT JudgementRoyalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India6 years agoRoyalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India Short Overview…
IT JudgementRoyalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India6 years agoRoyalty on Digital broadcasting services by foreign company & Income deemed to accrue or arise in India Short Overview…
IT JudgementValidity of disallowance of Commission to director without examining the terms and conditions of appointment of director6 years agoValidity of disallowance of Commission to director without examining the terms and conditions of appointment of director Short overview: Since before…
IT JudgementValidity of disallowance of Commission to director without examining the terms and conditions of appointment of director6 years agoValidity of disallowance of Commission to director without examining the terms and conditions of appointment of director Short overview: Since before…
IT JudgementApplicability of Penalty under section 271(1)(c) for Discrepancy found during survey resulting in surrender by assessee when AO accepted declared income without any disturbance6 years agoApplicability of Penalty under section 271(1)(c) for Discrepancy found during survey resulting in surrender by assessee when AO accepted declared…
IT JudgementApplicability of Penalty under section 271(1)(c) for Discrepancy found during survey resulting in surrender by assessee when AO accepted declared income without any disturbance6 years agoApplicability of Penalty under section 271(1)(c) for Discrepancy found during survey resulting in surrender by assessee when AO accepted declared…
IT JudgementClaim towards depreciation is mandatory for Deduction under section 80-IB?6 years agoClaim towards depreciation is mandatory for Deduction under section 80-IB? Short Overview While determining assessee’s entitlement to deduction under section…