Month: December 2025
2,753 articlesIncome Tax
Income Tax
Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
Income Tax
Income Tax
893-Day Delay Condoned; Cash Deposits Can’t Be Split Arbitrarily – Profit Estimated at 6%
Income Tax
Income Tax
Addition Remanded Due to Lack of Proper Opportunity
Income Tax
Income Tax
Reopening Quashed Due to Total Non-Application of Mind
Income Tax
Income Tax
Interest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)
Income Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Income Tax
Income Tax
Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted
Income Tax
Income Tax
No Automatic TDS Liability on EDC Payments Without Proper Fact Finding
Income Tax
Income Tax
