ITAT Mumbai held that no addition can be made on the ground that notices issued u/s 133(6) of the Act were not replied. Accordingly, deletion of addition by CIT(A) is justified and appeal of ...

Bombay High Court held that that the stage which has been contemplated under Section 44(1)(c) of the Prevention of Money Laundering Act, 2002 [PMLA, 2002] will be after the jurisdictional Court has ...

Gujarat High Court held that in view of the retrospective amendment u/s. 112(1)(c)(iii) of the Income Tax Act the assessee is eligible to pay tax at lower rate @10% instead of 20% on sale of unlisted ...