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HC: Deduction u/Sec.33AC to be factored prior to computing deduction u/Sec.80-I,…
ITAT: Coursera’s aggregation of course contents not FTS Receipts; AO…
ITAT: Confirms addition of share premium u/Sec. 68 sans proof of identity,…
ITAT: Holds final assessment order as time-barred; Follows precedent
ITAT: Directs AO/TPO to restrict TP-adjustment only to international transactions…
HC: Group company not taxable under Sec.68, undisclosed income ‘taxed’ in…
HC: AO to accord TDS credit as directed by ITAT, cannot restrict to claim in return
HC: Summoning order passed contrary to law, no prima facie reason for…
ITAT: Assessment order not prejudicial to Revenue’s interest, sets aside revision…
ITAT: Rules on comparables-selection qua provision of ITeS, adopts…
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Direct Tax
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