Petitioner explained that they have not conducted any events in respect of documents available on Facebook and that documents were uploaded only for advertisement
Legislature has nowhere incorporated that the lands re-purchased in section 54B deduction claim have to be agricultural on re-investment date
Appeal dismissed for technical lapse as Legal heir did not register himself as representative assessee along with PAN of deceased assessee
To claim deduction on account of bad debts, two conditions have to be met by the Assessee i.e. (i) the bad debts must have been taken into account in computing the income of the Assessee of previous year or of an earlier/previous year and; (ii) the bad debts should have been written off in the accounts of the Assessee.
ITAT not agreed with Conclusion that whatever income was shown in Form 26AS under assess’s PAN is his income
No service tax on composite works contract services of supply of goods/deemed supply of goods & services under any head before 1.6.2007
Withholding certificate at a low tax rate rejected for huge outstanding demand, although same were due to pending rectification applications
If no incriminating material found during Income Tax search in respect of an issue, no addition for such issue can be made Sections 153A/153C
PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act
HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars
