ITAT Ahmedabad held that an unsigned Excel sheet found during survey, without corroborative evidence, cannot justify addition ...
The High Court held that registration under Section 12A cannot be granted based solely on oral submissions without documentary proof. The matter was remanded for fresh consideration with liberty to ...
Section 54EC provides for exemption to any assessee from long term capital gains arising from transfer of long term capital asset being a land or building if the capital gains are invested in capital ...
An NRI working in Dubai since 1993 successfully challenged a tax notice for unexplained property investment in India. The ...