Articles by this Author
Income Tax
Income Tax
Assessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit
Income Tax
Income Tax
Income Tax Jurisdiction Defect: ACIT Cannot Issue 148 Notice Below ITO’s Prescribed Monetary Limit
Income Tax
Income Tax
143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction
Income Tax
Income Tax
No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge
Income Tax
Income Tax
ITAT Bangalore Allows Foreign Tax Credit Despite Delay in Form 67 – Non-filing Along with Return is Only a Technical Lapse
Income Tax
Income Tax
ITAT Kolkata Holds Forex Derivative Loss is NOT Speculative – Allowed as Normal Business Loss
Income Tax
Income Tax
ITAT Kolkata Quashes Assessment for Invalid 143(2) Notice Issued in Wrong Format
Income Tax
Income Tax
Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
No Sale, No Gain: ITAT Sends ‘Imaginary Capital Gain’ Back for Fresh Verification
Income Tax
Income Tax
No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
Project Terminated, Shares Worth Zero – ITAT Allows ₹68 Cr Capital Loss Strikes Down 68 Addition
Income Tax
Income Tax
