Articles by this Author
Income Tax
Income Tax
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
Income Tax
Income Tax
ITAT Guwahati Quashes Reassessment Notice, Treats Loose Sheets as Dumb Documents, Deletes Protective Sec 69C Addition
Income Tax
Income Tax
ITAT Guwahati Deletes Bogus Loan Addition as Firm’s Liability, Quashes Wrong AY Share Addition
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
ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
Income Tax
Income Tax
ITAT Nagpur Deletes Sec 69A Addition – Small Loans from Friends & Relatives Explained with Identity & Banking Evidence
Income Tax
Income Tax
ITAT Nagpur Allows 80% Indexed Cost of Improvement on Estimation Considering Construction Evidence & Assessee’s Death
Income Tax
Income Tax
ITAT Nagpur Deletes Bogus Purchase Addition – Verified Books & Payments Outweigh Sales Tax Info, Vendor Non-Production Not Fatal
Income Tax
Income Tax
ITAT Nagpur Allows Seller’s Registration Charges as Capital Gains Deduction – Agreement Terms Prevail
Income Tax
Income Tax
