Articles by this Author
Income Tax
Income Tax
Addition Based on Statements Without Concrete Evidence Not Sustainable
Income Tax
Income Tax
Addition of recorded cash sales by treating it as unexplained cash deposits not justified
Income Tax
Income Tax
Share Application Money Cannot Be Deemed Unexplained Income Without Substantive Evidence
Income Tax
Income Tax
Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai
Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Goods and Services Tax
Goods and Services Tax
Gauhati HC upholds constitutional validity of rule 36(4) of the CGST Rules
Income Tax
Income Tax
Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
Income Tax
Income Tax
Reopening of assessment based on borrowed satisfaction not sustainable: Gujarat HC
Income Tax
Income Tax
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Income Tax
Income Tax
CBDT Circular Cannot Override Statutory Provisions by Prescribing Limitation Period Absent in Income Tax Act
Income Tax
Income Tax
Reopening u/s. 147 based on communication without independent application of mind is invalid
Income Tax
Income Tax
Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
Income Tax
Income Tax
