Articles by this Author
Income Tax

Income Tax
Groundnuts Save the Day – Sale of Land Beyond 8 km from Municipality Held Agricultural- ITAT Chennai
Income Tax

Income Tax
ITAT Ahmedabad Deletes Disallowances on Commission & Job Work- Genuine Business Expenditure Proven with TDS Compliance
Income Tax

Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax

Income Tax
You’re Still Taxed After You’re Gone- But Your Heir Only Pays What’s in the Cupboard
Income Tax

Income Tax
ITAT Ahmedabad Deletes Penny Stock Addition for Lack of Evidence- Suspicion Cannot Replace Proof
Income Tax

Income Tax
Sale of Plots May Be Business Income, Not Capital Gains- AO to Verify Whether Land is Stock-in-Trade or Capital Asset: Ahmedabad ITAT Restores Matter
Income Tax

Income Tax
Cash Deposits from Business Debtors Explained-Addition u/s 68 Deleted by ITAT Ahmedabad
Income Tax

Income Tax
ITAT Ahmedabad: 270A Penalty Proceedings Set Aside as Quantum Appeal Restored for Fresh Adjudication
Income Tax

Income Tax
Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid
Income Tax

Income Tax
Only real income taxable- ITAT Delhi deletes ₹52.65 Cr notional interest addition & allows inventory loss from theft/flood
Income Tax

Income Tax
Extrapolation of Suppressed Profit Beyond Search Date Without Incriminating Material Deemed Invalid: ITAT Delhi
Income Tax

Income Tax
Wrong clause in Form 10AB not fatal – ITAT Pune remands matter for fresh consideration of 12AB & 80G registration
Income Tax

Income Tax
Sports Club Receipts Within 20% Safe Harbour; Section 263 Revision Set Aside: ITAT Pune
Income Tax

Income Tax

