Articles by this Author
Income Tax
Income Tax
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Income Tax
Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax
Income Tax
Trial Run Power Receipts Are Capital in Nature – ITAT Rejects Revenue’s Tax Claim
Income Tax
Income Tax
Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income Additions
Income Tax
Income Tax
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
Income Tax
Income Tax
1994 Notification Prevails: Land Beyond 5 Km Is Agricultural- No Capital Gains
Income Tax
Income Tax
ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction
Income Tax
Income Tax
Paper Companies, Premium Shares & No Verification – ITAT Sends ₹5 Cr Back for Fresh Scrutiny
Income Tax
Income Tax
No Incriminating Material, No 153A Additions: ITAT Quashes ₹2.71 Cr
Income Tax
Income Tax
ICDS Adjustment Beyond CPC Powers BUT PF/ESI Disallowance Valid in 143(1): Delhi ITAT
Income Tax
Income Tax
When Own Funds Are Huge, Interest Disallowance Fails: ITAT Deletes ₹5.62 Cr Interest
Income Tax
Income Tax
Appeal must be filed before ITAT Bench having jurisdiction over AO
Income Tax
Income Tax
TPO’s 20% Fantasy Margin Rejected – ITAT Removes Wrong Comparables Orders Fresh TP Computation
Income Tax
Income Tax
