posted: "INCOME TAX : Section 40(a)(i) acts as a restriction on deductibility of expenses under sections 30 to 38; when related expenditure is not claimed as deduction under sections 30 to 38, section 40(a)(i) disallowance cannot be pressed into service at allINCO"
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posted: "The Central Board of Direct Taxes (CBDT) has notified 'Haryana State Pollution Control Board', a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974. Income received by it in the nature of g"
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posted: "INCOME-TAX/BENAMI ACT : Where there was no conclusion arrived at by Income-tax Authorities in show cause notice that properties in question, allegedly held by petitioner as benamidar, were procured by beneficial owner not from known his source of income, "
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posted: "INCOME TAX : Where Assessing Officer treated assessee as Association of Persons (AOP) instead of partnership firm on ground that assessee had executed partnership deed on lessor denomination stamp paper, since assessee was already registered as partnershi"
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posted: "The Income Tax Department has carried out search and seizure operation on a group in Sangamner, Pune at 34 different locations across Maharashtra and at 22 premises of a Betul based Soya products manufacturing group at Betul and Satna in M.P. Total undisc"
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posted: "INCOME TAX : Where assessee developer exceeded area of 1500 square feet of eight residential units in two housing projects which was in breach of conditions contained in sub-clause (c) of section 80-IB(10), denial of deduction under section 80-IB(10) woul"
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