Rows of tractors carrying rice straw bales are lined up outside the dharam kanda (weighing centre) in Patiala’s Chappar ...

The ITAT ruled that the Assessing Officer's mechanical application of Rule 8D for Section 14A disallowance was invalid without recording proper satisfaction. The Tribunal directed that only net ...

The assessee’s own bank statements corroborating the receipts. The main reason the brother (assessee) won the case was that ...