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Search: Any adverse material cannot be considered against the assessee if it was not allowed to be cross-examined by assessee

Subsidy not to be reduced from actual cost of fixed assets and depreciation to be allowed on actual cost

When transfer pricing provisions are applicable general provisions under section 40A(2)(b) of the Act should not be invoked

Finance Ministry notifies CCI to disclose Information with Income Tax Department

When 2 constructions are possible from HC Decisions the one in favour of assessee should be applied
