"I, CA Vijay Kumar Sharma am an accomplished Chartered Accountant with deep specialization in tax litigation, appellate representation, and complex compliance matters. With extensive experience in handling disputes before Income Tax Authorities, CIT(A), ITAT, and other regulatory bodies, my domain is delivering precise, research-driven arguments supported by strong case law and evidence. My core strength lies in strategic litigation management, drafting pleadings, interpreting statutes, and presenting technically sound, legally sustainable positions for clients across corporate and non-corporate sectors."
Explains why compulsory acquisitions executed by the State Government, even for Development Authorities, qualify for Section 10(37) capital gains exemption. Highlights statutory conditions and key judicial findings.
Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service ineffective under natural justice principles.
Valuation of immovable property is often at the heart of disputes, especially in matters relating to capital gains, Section 50C adjustments, or unexplained investments. In such cases, a registered valuer’s report, prepared under Section 34AB of the Wealth Tax Act, serves as a technical and evidentiary foundation for determining fair market value.
