Day: December 30, 2025
88 articlesIncome Tax
Income Tax
Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
Income Tax
Income Tax
Reassessment dropped as tax paid on consolidated profit and hence no escapement of income
CA, CS, CMA
CA, CS, CMA
Delayed Retraction Backfires: ICAI Finds CA Guilty in Bogus Donation Tax Evasion Scheme
Income Tax
Income Tax
Presumptive Additions U/s 68 & 69A in Search Cases Quashed
Excise Duty
Excise Duty
Re-agitating same issue which has earlier attained finality is against principles of Res Judicata
CA, CS, CMA
CA, CS, CMA
Admission Seals Fate: ICAI Reprimands CA in Bogus Political Donation Scam
Income Tax
Income Tax
Employee Not Liable for Employer’s Business Expenses
Income Tax
Income Tax
Ex-Parte Dismissal Without Merits Is Legally Unsustainable
Income Tax
Income Tax
No 143(2) Notice Means No Valid Assessment, Rules ITAT
Income Tax
Income Tax
CIT(A) Can Call for Evidence Directly – No Rule 46A Violation
Income Tax
Income Tax
No Liability Written Back, Section 41(1) Can’t Apply
Income Tax
Income Tax
Section 147 Reopening Can’t Be Based Only on Cash Deposit Alerts
Income Tax
Income Tax
NFAC Can’t Dismiss Appeal by Forcing Separate 143(1) Challenge
Income Tax
Income Tax
