#CA Ghanshyam Vaswani
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24 articlesIncome Tax
Income Tax
Expense cannot be held unproved, un-genuine and bogus sham for merely because it remain unpaid on B/s Date
Income Tax
Income Tax
In case of rejection of books of account profit ratio applied for earlier year should be considered
Income Tax
Income Tax
Even if Assessee fails to appear or attend his case CIT (A) should decide appeal on merits
Income Tax
Income Tax
Books cannot be rejected without verifying, merely on the ground that its afterthought of the Assessee
Income Tax
Income Tax
If once income is already assessed by AO u/s. 44AE no separate addition to income can be made
Income Tax
Income Tax
271(1)(c) : Penalty cannot be imposed merely because assessee didn’t objected to addition
Income Tax
Income Tax
Pre-liquidation period assessment cannot be completed ex-parte during liquidation period
Income Tax
Income Tax
Sec.10(23C)(iiiad) Receipts from more than one educational institutions cannot be clubbed
Income Tax
Income Tax
Welfare bodies formed under state statute eligible for registration u/s 12AA despite charging fees for their services
Income Tax
Income Tax
