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Income Tax : Provision made after deducting TDS is allowed subject to the basis of making provision

In this case the assessee is a Company and is engaged in the business of manufacturing and selling o

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Income Tax : AO should made proper classification before making addition and in PF condition under section 43B to fulfill to avoid addition

The circumstances of the case the Ld. C.l.T(A) was not justified in confirming the addition of Rs. 1

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Income Tax : Non submission of the details of creditors due to seized of books of accounts by the revenue cannot be treated as ground for making addition

The first assessment order was passed in this case u/s.143(3)/144B on 12.04.1984. A search & seizure

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LAW : In case of default of employer of exempted establishment from PF Act 1952 in making contribution to PF sec 14B of the Act will be applicable

The Rules of the provident fund of the establishment mentioned in Schedule I (hereto annexed and (he

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