Penalty cannot be levied u/s 271D for receiving cash from borrower by a lender in violation of section 269SS

There is no direct decision in favour of the Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007

A statement taken under section 133A during survey cannot have same value as evidence recorded during search u/s 132(4)

Obligation to deduct tax at source u/s 195 arises only when payment is chargeable under provisions of Act (Dissented from Samsung’s case)

Guidelines for review of cases which require prior approval of the GOI for making foreign investment - Press Note No. 1 (2010 Series)

Simply because there is perpetual succession in appointment of trustee, can't disentitle an assessee-inst.from getting registration u/s 12AA

A warehouse is an asset subject to tax under section 2(ea)(i) of Wealth-tax Act. http://ping.fm/onUI8

Public Provident Fund Scheme, 1968:(2) Reiteration of instructions on opening of an account for a minor

Public Provident Fund Scheme, 1968 : (1) Clarification regarding reckoning of the date of deposit