Articles by this Author
Income Tax
Income Tax
Subsequent 12AA Registration Saves Trust: ITAT Treats Corpus Donation as Capital Receipt, Deletes Tax Addition
Income Tax
Income Tax
ITAT Deletes Capital Gains & Alleged On-Money Addition: Agricultural Land Outside Section 2(14), 50C Inapplicable
Income Tax
Income Tax
Premature Surrender of Pension Policy Not Taxable as Income from Other Sources: ITAT Ahmedabad
Income Tax
Income Tax
Cancelled Property Deal Cannot Trigger Section 69 Addition: ITAT Deletes ₹4.96 Lakh Unexplained Investment Addition
Income Tax
Income Tax
Capital Introduced in Firm Not Automatically Unexplained Income: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Hyderabad Upholds Sec 263 Revision Over Inadequate Capital Gains Inquiry
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Hyderabad ITAT Upholds Reopening Beyond 3 Years Though Final Addition Was Below ₹50 Lakhs – Jurisdiction Based on Reopening Information
Income Tax
Income Tax
Hyderabad ITAT Quashes AY 2015-16 Reopening – Notice u/s 148 Issued After 6 Years Held Time-Barred Despite ₹50 Lakh Escape Claim
Income Tax
Income Tax
Assessment on Dead Person Has No Legal Sanctity – Chennai ITAT Dismisses Revenue Appeal Following Maruti Suzuki
Income Tax
Income Tax
Chennai ITAT Grants Full Foreign Tax Credit Despite Lower FTC Claim in Form 67 – Procedural Lapse Cannot Defeat Substantive Relief
Income Tax
Income Tax
Chennai ITAT Quashes Reassessment – Notice u/s 148 Beyond 3 Years Needs PCCIT Approval, Not PCIT Approval
Income Tax
Income Tax
Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect
Income Tax
Income Tax
