Articles by this Author
Income Tax
Income Tax
Assessment on Dead Person Has No Legal Sanctity – Chennai ITAT Dismisses Revenue Appeal Following Maruti Suzuki
Income Tax
Income Tax
Chennai ITAT Grants Full Foreign Tax Credit Despite Lower FTC Claim in Form 67 – Procedural Lapse Cannot Defeat Substantive Relief
Income Tax
Income Tax
Chennai ITAT Quashes Reassessment – Notice u/s 148 Beyond 3 Years Needs PCCIT Approval, Not PCIT Approval
Income Tax
Income Tax
Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect
Income Tax
Income Tax
No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years
Income Tax
Income Tax
5-Day Share Trade Cannot Automatically Become ‘Bogus Penny Stock’: ITAT Mumbai
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis
Income Tax
Income Tax
DCF Valuation Cannot Be Rejected Using Hindsight – ITAT Deletes ₹36.54 Crore Section 56(2)(viib) Addition
Income Tax
Income Tax
Section 68 Addition Crashes – ITAT Mumbai Says Suspicion & Investigation Wing Reports Cannot Replace Evidence
Income Tax
Income Tax
Agricultural Land Also Covered by Section 56(2)(x) – ITAT Upholds Addition Based on DVO Valuation
Income Tax
Income Tax
WhatsApp Chats & Third-Party Tally Data Alone Can’t Create Tax Liability: ITAT Mumbai
Income Tax
Income Tax
Excel Sheets & Third-Party Statements Alone Cannot Prove Cash Payment: ITAT Mumbai
Income Tax
Income Tax
