Day: October 20, 2025
74 articlesIncome Tax
Income Tax
Presumptions Rejected- Commercial Reality Wins- ITAT Deletes ₹6.9 Cr Additions, Allows Only ₹5.47 L
Income Tax
Income Tax
Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Income Tax
Income Tax
Beneficial Owner Wins! TDS Cannot Be Denied Due to PAN Mismatch After Rule 37BA Compliance
Income Tax
Income Tax
Demonetisation Cash Deposit Explained: Why Loan Withdrawals Prevailed Over AO’s Suspicion
Income Tax
Income Tax
Order Collapses as 148 Notice Not Issued by Faceless AO
Income Tax
Income Tax
Full Depreciation Victory: 100% Claim Allowed Because Seller Did Not Claim Prior Benefit
Income Tax
Income Tax
Suspicion Cannot Replace Evidence -69A Addition Deleted
Income Tax
Income Tax
Validity of Sec. 148 Notice Hinges on Dispatch Date – Matter Remanded for Verification as per Suman Jeet Agarwal
Income Tax
Income Tax
Procedural Mistake in Form 10AB Cannot Deny 80G Approval – ITAT Restores Application, Provisional 80G to Continue
Income Tax
Income Tax
Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20
Income Tax
Income Tax
Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient
Income Tax
Income Tax
ITAT Quashes Search Assessment: Mechanical 153D Approval Lacked Application of Mind
Income Tax
Income Tax
ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG
Income Tax
Income Tax
