Articles by this Author
Income Tax
Income Tax
No bills ≠ bogus: Bangalore ITAT deletes Sec 69A addition on agricultural income
Income Tax
Income Tax
Section 54F Allowed Even When Property Purchased in Sister’s Name – Subsequent Gift Validates Claim
Income Tax
Income Tax
Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay
Income Tax
Income Tax
Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore
Income Tax
Income Tax
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Income Tax
Income Tax
No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore
Income Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
ITAT Bangalore Deletes Agri Income Addition; Dismissal Invalid
Income Tax
Income Tax
ITAT Bangalore remands addition U/s 69A on alleged bogus agricultural income; directs fresh verification of evidence
Income Tax
Income Tax
ITAT Bangalore: Co-op SBN deposits not per se unexplained; Sec 68 remanded
Income Tax
Income Tax
ITAT Mumbai rejects 8% estimation for non-audit u/s 44AB; adopts 2.5% profit based on assessee’s offer
Income Tax
Income Tax
ITAT Mumbai deletes ₹21.99L Sec 69B addition; third-party statement without cross-examination held invalid
Income Tax
Income Tax
