Month: October 2025
2,076 articlesIncome Tax
Income Tax
CIT(A) Cannot Remand 143(3)/144B Assessments Under New 251(1) Proviso: ITAT Pune
Income Tax
Income Tax
ITAT Pune Rules Land Sold to Developer as Rural Agricultural Land, Deletes ₹2.74 Cr Addition
Income Tax
Income Tax
Secured vs Unsecured Loans Not Comparable – Interest Paid to Relatives at 15% Allowed
Income Tax
Income Tax
Past Acceptance No Defence in 263 – Tribunal Says Tax Depreciation Must Follow Act
Income Tax
Income Tax
ITAT Delhi Deletes ₹13 Lakh Cash Deposit Addition Linked to Sale of Rural Agricultural Land
Income Tax
Income Tax
General Format SCN Without Specific Charge Cannot Sustain 271(1)(c) Penalty
Income Tax
Income Tax
Members’ Club Not Eligible u/s 12A but Mutuality Defence Restored for Fresh AO Check
Income Tax
Income Tax
ITAT Bangalore Accepts Cash Advances from Flower Buyers – Deletes ₹34.50 Lakh Addition
Income Tax
Income Tax
271D/271E Penalty – Cash from Uncle for Studies – Delay Condoned & Penalty Appeals Restored
Goods and Services Tax
Goods and Services Tax
