#Section 145
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203 articlesGoods and Services Tax
Goods and Services Tax
Person summoned u/s 69 of CGST Act, 2017 cannot invoke section 438 of Code of Criminal Procedure
Income Tax
Income Tax
Section 68 Addition for unsecured loan Upheld as assessee failed to discharge primary onus
Income Tax
Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax
Income Tax
Income accruing or arising in the hands of minor is added to parent’s total income
Income Tax
Income Tax
Addition u/s 68 sustained as genuineness of the transaction not proved
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unjustified as investments made out of interest free funds
Income Tax
Income Tax
Books cannot be rejected without showing defect in books of account maintained
Income Tax
Income Tax
Additions on the basis of incriminating material obtained during survey is justified
Income Tax
Income Tax
Customs duty drawback of preceding assessment years written-off as prior period item
Income Tax
Income Tax
Interest received on enhanced compensation under section 28 of Land Acquisition Act, 1894 is not taxable
Income Tax
Income Tax
