Where there is sufficient cause shown and the application for condonation of delay has been moved bonafidely, the Court would normally condone the delay but where the delay has not been explained at all and, in fact, there is unexplained and inordina
the provision impugned is validly enacted and not hit by legislative incompetence of Central Legislature.
the assessee is entitled to deduction of roll over charges under section 36(1)(iii) of the I.T. Act, 1961.
The assessee was engaged in the business of running a hotel. During the year under consideration it had spent a sum of Rs.7.06 lacs on construction of glass curtain wall on the front side of the hotel, which was in addition to the existing building w
During the relevant assessment year, the assessee invested her capital gains income in notified bonds and claimed exemption u/s.54EC. The Assessing Officer denied the exemption on the ground that the investment in the bonds was in the joint names whi
For the relevant assessment year, the assessee, engaged in the business of IT-enabled accounting services and software development, claimed set-off of carried forward business loss and unabsorbed depreciation against the income of the unit on which d
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India