Courts: Allahabad High Court
1,539 articlesIncome Tax

Income Tax
Section 269SS/ 269T not applies to book entries not involving cash transactions
Corporate Law

Corporate Law
Sunday is ordinarily not a day for judicial or legal proceedings
Income Tax

Income Tax
Penalty u/s 271(1)(c) cannot be levied for mere surrender of outstanding balance of creditors in revised return
Income Tax

Income Tax
AO can initiate penalty proceeding only on issues on which he directs initiation of penalty proceeding in his Assessment Order
Income Tax

Income Tax
High Court’s order On Contempt Petition By ITAT Member against CA and Advocate
Income Tax

Income Tax
Interest Us/ 234B & 234C payable on failure to pay advance tax in respect of tax payable u/s 115JA/115JB
Income Tax

Income Tax
Exemption U/s. 10(23-C) (iiiad) even when the assessee had not claimed any exemption under the Section in assessment proceedings
Income Tax

Income Tax
TDS Credit cannot be denied on the ground of Form 26AS mismatch
Income Tax

Income Tax
TDS on School bus fees to be deducted U/s. 194C – HC
Income Tax

Income Tax
No tax-free income – No Disallowance U/s. 14A r.w. Rule 8D – HC
Income Tax

Income Tax
HC deletes addition on creditors as three ingredients of cash credit been established
Income Tax

Income Tax
No Penalty for concealment under normal provisions if book profits U/s. 115JB assessed
Income Tax

Income Tax
Appeal once filed cannot be withdrawn
Income Tax

Income Tax
