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Income Tax
Income Tax
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
Income Tax
Income Tax
Sec 69 Addition Deleted – NRI Property Funded by Overseas Remittances via Mother’s Bank Trail – ITAT Mumbai
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; Rubber-Stamp Sanction Cannot Sustain Sec 147 – ITAT Kolkata
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 5% as Sales Accepted & Banking Trail Proven: ITAT Mumbai
Income Tax
Income Tax
NFAC Reassessment Void Without Sec 151A Notice – Assessment & 271(1)(c) Penalty Deleted – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
Income Tax
Income Tax
U/s 143(1)(a) Adjustment Invalid Without Prior Intimation; No Addition for Bad Debt Already Offered to Tax – ITAT Mumbai
Income Tax
Income Tax
No Transfer U/s 2(47) – Temporary Alternate Flat Not Taxable – ITAT Mumbai
Income Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
GSTN Enables Withdrawal from Rule 14A via Form GST REG-32 with Aadhaar Authentication
Income Tax
Income Tax
Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Finance
Finance
UAE Free Zones in Tax Planning for Digital and Consulting Businesses
Corporate Law
Corporate Law
Composite Merger Scheme: A Comprehensive Legal & Structural Analysis
Corporate Law
Corporate Law
