Articles by this Author
Income Tax
Income Tax
Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return
Income Tax
Income Tax
PAN Mismatch Triggers Reassessment Remand for Import Verification
Income Tax
Income Tax
Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Income Tax
Income Tax
Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
Income Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi
Income Tax
Income Tax
Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi
Income Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Income Tax
Income Tax
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
Income Tax
Income Tax
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
Income Tax
Income Tax
