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1. Salary receipt OR professional receipt - B.Tech professional provides coaching services to an Institute, which provides coaching for preparation of IIT entrance test. He...

2. Unexplained/undisclosed income - Addition based on finding are based on the statements of erstwhile teachers who have been terminated from service - - The prosecution...

3. Dishonour of Cheque - Whether the learned MM in the present cases has conducted an preliminary / necessary inquiry u/s 202 of the CrPC before issuance of summons to the...

4. Service Tax Liability on coaching centers- sale of text books,conducting of mock test series and coaching classes was not an independent activity - prima facie against...

5. Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of...

6. Additions of income earned - Taxable Person - Land transactions facilitated by a financier but executed in another's name - Taxable in the hands of company or Individual...

7. Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

8. Nature or receipt - goodwill for closing down own hospital - Addition u/s 28(1) or 28(IV) or capital receipt - The reasoning of the ld. CIT(A) that since the name of the...

9. Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors

10. Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the...

11. Tax Audit u/s 44AB - Penalty u/s 271B - Failure to get account Audited - Determination of turnover of the Business and Profession - Appellant is a Gynecologist and also...

12. Loose papers found during a search at the residences of individuals contained notings and calculations presumed by the Assessing Officer (AO) to relate to undisclosed...

13. Non granting of TDS credit - assessment in hands of HUF v/s Karta [individual] - In the present case the KARTA of HUF has not claimed the TDS in the individual’s returns....

14. Capital Gains - Whether land belonged to the ''HUF'' and not to the assessee? - there was no mentioned that the land was being sold by the assessee as Karta of 'HUF' -...

15. Companies (Incorporation) Amendment Rules, 2020 - Reservation of name or change of name - Notification