Articles by this Author
Income Tax
Income Tax
Rectification Not Allowed When Beneficiaries’ Shares Are Indeterminate: ITAT Lucknow
Goods and Services Tax
Goods and Services Tax
Addition Based Only on GST Data Invalid – 153C Notice Quashed – No Incriminating Material
Income Tax
Income Tax
Tax Addition Over ₹72 Cr Deleted Due to Auditor Error
Income Tax
Income Tax
Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
Income Tax
Income Tax
Once Partners Paid Tax, Firm Can’t Be Taxed Again – Protective Addition Scrapped
Income Tax
Income Tax
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
Income Tax
Income Tax
Share Capital Proved, Mere Non-Appearance Not Enough – ITAT Upholds Deletion of ₹1.93 Cr u/s 68
Income Tax
Income Tax
No 143(2), No Reassessment: ITAT Strikes Down ₹2.35 Cr Addition- AO Can’t Use the Return & Skip the Notice
Income Tax
Income Tax
No Tax on Notional Keyman Policy Value – ITAT Deletes Addition on Unrealised Surrender Value
Income Tax
Income Tax
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
Income Tax
Income Tax
TDS or Invoice Can’t Kill Charity – ITAT Says ₹5.97 Cr Is Donation, Not Business Income
Income Tax
Income Tax
Cash Deposits During Demonetisation Accepted as Genuine – ITAT Deletes Section 68 & 14A Additions
Income Tax
Income Tax
No 127 Order, No Jurisdiction – ITAT Quashes Entire Assessment as Void
Income Tax
Income Tax
