Articles by this Author
Income Tax
Income Tax
Appeal Delay of 3 Years Condoned by ITAT on Professional Advice Grounds
Income Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Income Tax
Income Tax
ITAT Deletes Section 68 Loan Addition; Mere Link to Entry Operator Insufficient
Income Tax
Income Tax
Cash Deposits in Medical Store Bank Account Not Taxable U/s 69A as Such- ITAT Holds Only Profit Element Can Be Assessed
Income Tax
Income Tax
18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief
Income Tax
Income Tax
Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures
Income Tax
Income Tax
Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal
Income Tax
Income Tax
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Income Tax
Income Tax
Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification
Income Tax
Income Tax
Wrong Section Selected in ITR Cannot Defeat Genuine Section 80P Claim – ITAT Directs CPC to Grant Full Deduction
Income Tax
Income Tax
Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name
Income Tax
Income Tax
Wrong Clause Selected in Form 10AB is a Curable Defect – ITAT Pune Restores U/s 12AB & 80G Applications of Educational Society
Income Tax
Income Tax
Section 80P Deduction Cannot Be Withdrawn Through Section 154: ITAT Says Debatable Issues Are Beyond Rectification Powers
Income Tax
Income Tax
