Articles by this Author
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Common Satisfaction Note for Multiple AYs Invalid U/s 153C: ITAT Bangalore
Corporate Law
Corporate Law
Cheque Dishonour Due to Subsequent Freezing of Drawer’s Bank Account – S.138 NI Act Not Attracted: Karnataka HC
Income Tax
Income Tax
When Adjustment u/s 143(1) Is Deleted in Appeal, Assessment Based on Such Adjustment Cannot Survive: ITAT Bangalore
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Demonetization Cash Deposits: 69A Addition Invalid on Mere Suspicion – ITAT Bangalore
Income Tax
Income Tax
Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore
Income Tax
Income Tax
Addition Based Solely on Inadvertent Tax Audit Report Error Cannot Be Sustained u/s 143(1): ITAT Bangalore
Income Tax
Income Tax
PF Employees’ Contribution Was Debatable Pre-SC – No 143(1) Disallowance: ITAT Bangalore
Income Tax
Income Tax
Suppressed Sales Addition Deleted: KOT Data and Survey Admissions Without Corroboration Not Valid
Income Tax
Income Tax
Penalty U/s 270A Set Aside as U/s 270AA Immunity Denied Due to Form 68 Glitch – ITAT Remands Case
Income Tax
Income Tax
Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval
Income Tax
Income Tax
