CSR expenses debited in profit and loss account are considered as non business expense under the law hence disallowed in…

Updated jurisdictional details as well personal details in the Income-tax Web Portal are vital for the communication of notice, summons,…

A taxpayer has a right to appeal an order that is prejudicial to him. Alternatively he can make application to…

To disbelieve the sales, either the assessee should have insufficient stocks in its possession or there must be defects in…

Vide [2022] 19 ITR-OL 606 (Mad) a slight irregularity in the proceedings carried out by the AO can provide a cause of…

The Tribunal in 27ITR (Trib)- OL 1 held that rent derived from  open land would be assessable under the head other…

In the Nike case reported at (2022] 27 ITR (Trib)-OL 322 (ITAT[Bang] the Transfer Pricing Officer took the view that the…

Dividend and interest incomes are classified under the head income from other sources as per Act. There can be a…

Tax matters that crop up for complete lack of jurisdiction are better fought before jurisdictional Courts as even delay in…

In judging the capital or revenue character of expenditure on tools or machinery spares the Tribunal in [2022] 27 ITR (Trib)-OL…