Articles by this Author
Income Tax

Income Tax
ITAT Mumbai: Sec 54 Claim Cannot Be Denied Merely for No Original Return-Allowed in Reassessment
Corporate Law

Corporate Law
SC: Partnership Cannot Be Used to Mask Illegal Sub-Lease; Courts Will Lift the Veil
Income Tax

Income Tax
ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted
Income Tax

Income Tax
Third-Party Excel Sheets & Statements Without Corroboration Have No Evidentiary Value
Income Tax

Income Tax
ITAT Bangalore: Mere Wrong Claim u/s 54 Does Not Attract Penalty u/s 271(1)(c)
Income Tax

Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax

Income Tax
ITAT Mumbai: Revised Computation Without Revised Return Allowed to Correct Slump Sale Capital Gains Error
Income Tax

Income Tax
ITAT Mumbai: CSR Donations Eligible for Section 80G Deduction Despite Bar Under Section 37
Income Tax

Income Tax
ITAT Mumbai: No Section 68 Addition Merely Because Shareholder Company Struck Off by ROC
Income Tax

Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax

Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax

Income Tax
ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification
Income Tax

Income Tax
ITAT Mumbai: Section 11(5) Shortfall from Earlier Years Cannot Be Taxed; Only Current Year Violation Taxable
Income Tax

Income Tax

