Month: February 2026
2,248 articlesIncome Tax
Income Tax
ITAT Guwahati Deletes Bogus Loan Addition as Firm’s Liability, Quashes Wrong AY Share Addition
Income Tax
Income Tax
Compensation paid due to fluctuation loss is allowable business expense
Income Tax
Income Tax
ITAT Hyderabad Remands Agricultural Land vs Capital Asset Issue – Directs Proper Sec 2(14) Verification
Income Tax
Income Tax
Rejection of Books Upheld but Profit Estimation Reduced to 5% – Self-Made Vouchers Expense Defects Not Fully Reliable – ITAT Hyderabad
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Chandigarh Upholds Sec 271C Penalty – Nodal Govt. Agency Liable for Non-Deduction of TDS U/s 194C
Income Tax
Income Tax
Delayed Form 10F Not Fatal for DTAA Benefit – Procedural Requirement Held Curable – ITAT Hyderabad
Income Tax
Income Tax
Income from House Property: When Ownership Becomes Taxable Income
Income Tax
Income Tax
ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
Goods and Services Tax
Goods and Services Tax
ITC under GST: Eligibility Framework, Statutory Limits & Role of Indian Courts
Income Tax
Income Tax
ITAT Nagpur Deletes Sec 69A Addition – Small Loans from Friends & Relatives Explained with Identity & Banking Evidence
Corporate Law
Corporate Law
Courts Should Avoid Undue Leniency While Sentencing Those Found Guilty In Criminal Cases: SC
Income Tax
Income Tax
ITAT Nagpur Allows 80% Indexed Cost of Improvement on Estimation Considering Construction Evidence & Assessee’s Death
Income Tax
Income Tax
