ITAT Deletes ₹3.50 Crore Addition Based on Unverified Third-Party Telegram Chat
Cuttack ITAT deletes ₹3.50 crore enhancement as third-party Telegram chat was unverified and uncorroborated and assessee was not a participant.
ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20
ITAT Surat: Search Information Cannot Convert Old Loan Into Fresh Accommodation Entry
ITAT Nagpur Allows 18% Interest on Unsecured Loans as Reasonable Business Expense
A Future Ban Cannot Cancel a Present Rebate — ₹25,000 Relief Allowed on STCG for AY 2025-26
Loan Repaid Before Reopening Cannot Be Treated as Fictitious u/s 68: ITAT Raipur
A Debatable Issue Cannot Be Settled by CPC’s Algorithm — Section 87A Rebate on STCG Restored
NRE Salary Credits Not Unexplained U/s 69A Without Contradictory Evidence: ITAT Pune
ITAT Jaipur Allows Section 87A Rebate on STCG under Section 111A
RDB Act Recovery Certificate After Borrower’s Death: Heirs, Attachment & Limitation
SARFAESI Enforcement Against Family After Borrower’s Death & Unclaimed Loan Insurance
CCTV Footage and Call Recordings as Evidence: What Indian Courts Actually Require
Welfare Officer Under OSH Rules 2026: Role, Duties and Applicability
NCLAT Upholds Oppression-Mismanagement Findings in Exclusive Capital NBFC Dispute
Procedure For Adjudication of Penalties Under Companies Act, 2013
Procedure For Transfer of Shares Held In Physical Form In A Private Company
Procedure For Filing of Declaration of Beneficial Interest Under Companies Act, 2013
ITAT Surat Remands Section 69 Addition for Verification of Additional Evidence
ITAT Surat directs CIT(A) to admit and verify additional evidence before deciding the Section 69 investment addition of ₹36.23 lakh.
Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot
ITAT Rajkot held that approval u/s 151 must precede notice u/s 148 and that subsequent sanction cannot cure invalid reassessment proceedings.
ITAT Jaipur Allows Section 87A Rebate on STCG Under Section 111A for AY 2024-25
ITAT Jaipur allows section 87A rebate on STCG under section 111A for AY 2024-25 where total income is below ₹7 lakh.
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
