Articles by this Author
Income Tax
Income Tax
Section 153A Assessment Restored Because Appeal Was Decided Ex Parte
Income Tax
Income Tax
Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi
Income Tax
Income Tax
Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing
Income Tax
Income Tax
8% Presumptive Profit Upheld Where No Books Maintained: ITAT Chennai Backs CIT(A)’s Estimation
Income Tax
Income Tax
Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
Income Tax
Income Tax
Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)
Income Tax
Income Tax
ITAT Upholds U/s 80P(2)(d) Deduction on Deposits with Co-operative Banks
Income Tax
Income Tax
Section 80P(2)(d) Benefit Granted Due to Plain and Liberal Reading of the Statute
Income Tax
Income Tax
Cash Deposit Taxed Because Personal Explanation Was Unsubstantiated
Income Tax
Income Tax
Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
Income Tax
Income Tax
Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted
Income Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
