Articles by this Author
Income Tax
Income Tax
Reopening for AY 2015-16 After 01.04.2021 Invalid – ITAT Quashes U/s 148 Notice as Time-Barred
Corporate Law
Corporate Law
Termination Valid, Blacklisting Invalid – SC Separates Consequences, Enforces Strict Natural Justice
Income Tax
Income Tax
Foundation Seed Income Held Agricultural – ITAT Grants Section 10(1) Exemption
Income Tax
Income Tax
Demonetisation Cash Addition Deleted – ITAT Accepts Family Savings Explanation Backed by Affidavit
Income Tax
Income Tax
Unsecured Loan Additions Upheld – ITAT Dismisses Appeal for Failure to Prove Creditworthiness Genuineness
Income Tax
Income Tax
Section 54F Claim Revived – ITAT Allows Fresh Chance to Prove Construction with Additional Evidence
Income Tax
Income Tax
No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
Income Tax
Income Tax
Section 80P Deduction Allowed on Bank Interest – ITAT Follows Tumkur Merchants, Distinguishes Totagars
Finance
Finance
Ex-Parte Succession Certificate Set Aside – SC Protects Minor’s Rights, Allows Fresh Hearing
Income Tax
Income Tax
Penalty Deleted as Issue Becomes Debatable – HC Admission of Quantum Appeal Saves Assessee
Income Tax
Income Tax
Fresh Claim of Section 54F Cannot Be Rejected Mechanically – ITAT Remands for Reconsideration
Income Tax
Income Tax
Entire Bank Deposits Can’t Be Taxed U/s 69A – Only Reasonable Commission Income Taxable
Income Tax
Income Tax
Reassessment Beyond 3 Years Invalid if Escaped Income Below ₹50 Lakh: ITAT Chennai
Income Tax
Income Tax
