Subsequent withdrawal of recognition granted under section 35(1)(ii) will not be a bar for granting deduction to donations paid earlier. ... Read more..

Assessee would be eligible for higher rate of depreciation on the assets, which were used for business of hiring, no matter how much was the quantum of income from such hire business and accordingly, ... Read more..

In respect of completed/unabated assessment, no addition can be made by AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132 ... Read more..

Where assessment order was passed without providing reasonable opportunity to the assessee to contest the tax demand on merits, the said order was liable to be set aside. ... Read more..

Once the detaining authority recorded a specific finding of fact that there was intent to avoid payment of tax, the Appellate Authority could not have allowed appeal filed by the assessee without reve ... Read more..

Where Revenue imposed late fee and penalty upon assessee for non-filing of annual returns and reconciliation statement within time, however, the assessee was unable to participate in proceedings on ac ... Read more..

ED filed complaint against petitioners on basis of various sections of Income Tax Act and IPC, but no scheduled offence was made out the basis of the complaint as the offences relied upon therein were ... Read more..

Complainant filed complaint against other party as it directed its accredited CABs operating as sole proprietors to align with any of following forms of entity, i.e. OPC, LLP, Company, Society/Trust, ... Read more..

Complainant filed complaint against other party as he was illegally suspended with immediate effect from all chess activities, but the case was in the nature of disciplinary proceedings against him in ... Read more..