Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act
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Concept of Materiality in Audit – Foundation, Purpose, and Practical Application
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Section 54F – Eligibility and Scope of Disqualification under the Proviso Clarification: Plots and Commercial Properties Do Not Trigger the Proviso
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Penalty under Section 270A – Whether Penalty Proceedings Can Continue When Quantum Appeal Is Pending Before CIT(A)
Penalty under Section 270A – Whether Penalty Proceedings Can Continue When Quantum Appeal Is Pending Before CIT(A) The introduction of Section 270A by the Finance Act 2016 marked a shift from the tradition...
Addition under Section 56(2)(viib): Validity of DCF Method and Differential Premium — Tribunal Reiterates Binding Effect of Jurisdictional High Court Rulings
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