Articles by this Author
Income Tax
Income Tax
Income tax law never contemplates to apply Section 14A to a taxable income
Income Tax
Income Tax
Order passed after due application of mind cannot be subjected to proceeding u/s. 263
Income Tax
Income Tax
No penalty on income voluntarily declared in ROI after receipt of section 148 notice
Income Tax
Income Tax
Section 271D cannot be imposed after expiry of larger period of limitation
Income Tax
Income Tax
CIT cannot initiate proceedings with a view to start fishing & roving enquiries
Income Tax
Income Tax
Show cause notice issued in routine manner cannot be considered a valid notice
Income Tax
Income Tax
Section 263 cannot be invoked to correct section under which penalty is leviable
Income Tax
Income Tax
ITAT deletes section 14A disallowance enhanced by CIT(A)
Income Tax
Income Tax
Monetary Appeal filing limit – Stay does not mean end of Income Tax prosecution
Income Tax
Income Tax
Self certified copies of documents sufficient for claiming section 12AA exemption
Income Tax
Income Tax
Interest cannot be disallowed if interest free funds exceed interest bearing funds
Income Tax
Income Tax
Assessment order passed against dead assessee is invalid: HC
Income Tax
Income Tax
Section 263 cannot be invoked if assessment order is not erroneous but is prejudicial to Revenue
Income Tax
Income Tax
