Articles by this Author
Income Tax
Income Tax
Jurisdiction assumed by AO at Mumbai invalid as assessee resided and carried profession at Bangalore: ITAT Mumbai
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
Income Tax
Income Tax
TP adjustment towards brand development services deleted as no contract exists between the parties: ITAT Chennai
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Interest expense on loans borrowed during the course of real estate and finance business is allowable: ITAT Delhi
Income Tax
Income Tax
Direction of DRP should be followed by TPO for calculation of TP adjustment: ITAT Kolkata
Income Tax
Income Tax
Reopening of assessment u/s. 148 based on reason to suspect is unsustainable-in-law: ITAT Delhi
Income Tax
Income Tax
Tax Recovery Officer doesn’t have jurisdiction to declare sale of property as void: Madras High Court
Income Tax
Income Tax
Deemed dividend u/s 2(22)(e) assessable in hands of beneficial shareholder having substantial interest: ITAT Kolkata
Income Tax
Income Tax
Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
Higher interest paid on unsecured loan to related party justified as loan received without any security: ITAT Mumbai
Income Tax
Income Tax
Reopening u/s. 148 merely based on investigation report is unjustifiable: ITAT Delhi
Income Tax
Income Tax
Invocation of deeming provisions of section 69 unjustified as nature and source of undisclosed income explained: ITAT Chandigarh
Income Tax
Income Tax
