ITR

  Fact that procedure envisaged by section 153C is somewhat cumbersome and that person other than searched person is put to some inconvenie...

  IT : Primary condition for applicability of section 50 of Act is that asset transferred should be a depreciable asset on which dep...

  Whether adjustment made by Revenue u/s 245 can be treated as 'recovery' - YES, rules Delhi HC NEW DELHI, DEC 02, 2011: T...

IT : Any loss arising from share trading business can be set off against profits of other business run by assessee [2011] 13 taxmann 138...

Delhi High Court: Search Assessment u/s 153A Does Not Require Issue of Notice U/s 143(2) Issue of notice u/s 143(2) before passing search a...

Whether when assessee transfers brand, trademark and other interests in a health periodical, held as intangible assets, profits arising out ...

Whether when donor has capacity to borrow funds, not based only on annual income but also total assets owned, genuineness of gift cannot be ...

Subject: Assessing Officers' Forum:- Income tax – Sections 132(5), 143(3), 234A, 234B, 234C – Whether the interest u/s 234A, 234B...