Articles by this Author
Income Tax
Income Tax
Manual Signing in E-Proceedings Violates CBDT Instruction 1/2018 – Reassessment U/s 147/143(3) Quashed, ITAT Delhi
Income Tax
Income Tax
Delay in Form 67 Not Fatal – Foreign Tax Credit to be Allowed: ITAT Mumbai
Income Tax
Income Tax
Alleged Cash On-Money Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Insufficient – ITAT Mumbai
Income Tax
Income Tax
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
Income Tax
Income Tax
Sec 68 Addition Deleted – Third-Party Statement on Alleged Entry Provider Insufficient Without Independent Evidence – ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
Referral Fee Reimbursement Not FTS – Following Earlier Years Orders, Additions Deleted – Revenue Appeal Dismissed – ITAT Mumbai
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – MAT Liability U/s 115JB Higher Than Normal Tax – No Tax Sought to be Evaded – ITAT Mumbai
Income Tax
Income Tax
Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; “Yes, I am Satisfied” Insufficient: ITAT Kolkata
Income Tax
Income Tax
Bona Fide Claim by Charitable Trust Not Misreporting, 200% Penalty Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai
Income Tax
Income Tax
