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Ritik Kaskar

Latest Posts by Ritik Kaskar

Section 271D & 271E Penalty cannot be levied if assessment is quashed

July 1, 2024 687 Views 0 comment Print

Penalty u/s. 271D and 271E of the Income Tax Act cannot be imposed if assessment proceedings are quashed. Detailed analysis of Ravi Nirman Nigam Ltd Vs ACIT (ITAT Mumbai) and its implications.

No section 68 addition in the hands of conduit entity

December 1, 2023 1791 Views 0 comment Print

Read the detailed analysis of the ITAT Mumbai ruling in Standard Fiscal Markets Pvt. Ltd. vs DCIT case. No section 68 addition for conduit entity. Insights on tax implications.

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