Month: December 2025
2,753 articlesIncome Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Income Tax
Income Tax
Reopening Quashed Due to Borrowed Satisfaction in Share Capital Case
Income Tax
Income Tax
Clerical Form 10AB Error Can’t Cancel Existing 12A Registration
Income Tax
Income Tax
Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice
Income Tax
Income Tax
Death of Assessee Excuses Non-Compliance, Evidence Prevails
Income Tax
Income Tax
Penalty Collapses Automatically Once Quantum Addition Is Deleted
Income Tax
Income Tax
Aggregate Cash Payments Can’t Trigger Section 40A(3) Disallowance
Income Tax
Income Tax
Bank Trails & Loan Records Defeat Unexplained Property Additions
Income Tax
Income Tax
Form 10B Filing Held Directory, Not Mandatory for Section 11
Income Tax
Income Tax
