Articles by this Author
Income Tax
Income Tax
Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Developer Following Project Completion Method – Addition of Full Flat Sale Value Deleted; Income Taxable on Possession, not Registration
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Income Tax
Income Tax
Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
Income Tax
Income Tax
Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
Income Tax
Income Tax
Interest on Savings Bank Eligible u/s 80P(2)(a)(vi) – Totgars Distinguished: ITAT Chennai
Income Tax
Income Tax
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
Income Tax
Income Tax
Transport income to be estimated using U/s 44AE as guiding yardstick: ITAT Chennai
Income Tax
Income Tax
Online Gaming Winnings Addition Remanded – Fresh Examination Directed: ITAT Chennai
Income Tax
Income Tax
Excess stock addition restricted – Survey working flawed; only disclosed difference taxable – ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Income Tax
Income Tax
