Section 35(1)(ii) Direct Taxes
There is absolutely no provision for withdrawal of recognition under section 35(1)(ii) of the Act. Hence, the so-called withdrawal of recognition under section 35(1)(ii) in the hands of the payee…
Section 68 Direct Taxes
Where assessee had received share capital along with premium from its group concern and filed all the necessary details such as share applicant|s PAN card, audited accounts, and ITRs, etc. and…
section 129 of Kerala GST Act, 2017 Service Tax
Seizure of goods--Goods detained pending adjudication of assessmentRelease of ----Where goods were detained even though adjudication in this respect was pending, matter was remanded with a direction…
Section 263 Direct Taxes
Where AO allowed interest on capital and remuneration paid to the partners from the estimated income on the basis of partnership deed, assessment made by AO on estimation of income could…
Section 143(3) Direct Taxes
Disallowance had been made on ad-hoc basis without pointing out any defects in assessee books or vouchers maintained for impugned expenses, and, the same was not, therefore, sustainable.…