Month: June 2025
1,781 articlesIncome Tax
Income Tax
ITAT Delhi Deletes ₹2 Cr Cash Credit & ₹1.55 Cr Expenditure Due to Lack of Evidence
Income Tax
Income Tax
ITAT dismisses Appeal Due to Non-Representation; Assessee May Seek Restoration Per Rule 24
Income Tax
Income Tax
AO Cannot Base Section 68 Additions on Inferences from Sample Transactions
Income Tax
Income Tax
Section 68 Addition Unsustainable as AO Relied Solely on Third-Party Statement Without Inquiry
Income Tax
Income Tax
Section 148 Notice Invalid Without Section 151(2) Sanction from prescribed authority
Income Tax
Income Tax
Chit Fund Bad Debts Allowable as Deduction Under Sections 36, 28 & 37
Income Tax
Income Tax
Software License Fees Without Enduring Benefits is Revenue Expenditure
Income Tax
Income Tax
Microsoft License Fee allowable as Revenue Expenditure: Karnataka HC
Income Tax
Income Tax
Mere change of opinion on already disclosed facts: Gujarat HC Quashes Reassessment Notice
Income Tax
Income Tax
