Articles by this Author
Income Tax
Income Tax
ITAT Mumbai – Interest on Unsecured Loans Allowed Once Genuineness Accepted; Brought-Forward Loss Issue Restored
Income Tax
Income Tax
ITAT Mumbai – Reassessment Quashed Following Bombay HC Order; Invalid Section U/s 151 Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax
Income Tax
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
Income Tax
Income Tax
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
Income Tax
Income Tax
ITAT Kolkata – Addition U/s 56(2)(viib) Deleted; AO Cannot Replace Assessees DCF Valuation with NAV Method
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Mere Non-Response to 133(6) Notices Not Enough
Income Tax
Income Tax
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Income Tax
Income Tax
Additions Based on Loose Sheets Deleted – “Dumb Documents” Insufficient for 153A: ITAT Delhi
Income Tax
Income Tax
Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
Income Tax
Income Tax
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Income Tax
Income Tax
Annual Software License Expenses Held Revenue in Nature – No Enduring Benefit: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
