Articles by this Author
Income Tax
Income Tax
Section 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Income Tax
Income Tax
870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”
Income Tax
Income Tax
Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty
Income Tax
Income Tax
Penalty U/s 270A Quashed: No Specific Charge of “Misreporting” = No Penalty
Income Tax
Income Tax
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied for Delay in Form 67 – ITAT Remands for Verification
Income Tax
Income Tax
Penalty U/s 270A Quashed – Failure to Specify ‘Misreporting Limb’ in Notice Held Fatal
Income Tax
Income Tax
Section 12AB & 80G Rejection Set Aside – ITAT Holds ‘Proposed Activities’ Sufficient, Orders Fresh Consideration
Income Tax
Income Tax
CBDT Instruction 1916 Applies to Taxation Too – ITAT Deletes Jewellery Addition Within Prescribed Limits
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
ITAT Hyderabad: Section 10AA Deduction Allowed Despite Late ITR & Minor Form 56F Delay; Procedural Lapses Not Fatal
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67; Requirement Held Directory
Income Tax
Income Tax
Accepted Cash Balance Can’t Be Rejected: ITAT Deletes ₹16.55L Addition u/s 69A
Income Tax
Income Tax
