The Court held that the appellate authority set aside a refund without proper scrutiny or reasoning. The matter was remanded ...

The Tribunal held that the AO’s rejection of books under Section 145(3) was unsustainable as no specific defects were identified. The ruling confirms that estimation of income cannot be based on ...

In the short span of two or three days, Cyclone Ditwah, has caused a disaster of unprecedented proportions in our midst.