Type: Judiciary
68,481 articlesIncome Tax
Income Tax
No Evidence, No Bogus LTCG: U/s 68 Can’t Rest on Suspicion
Income Tax
Income Tax
Donations Deduction Allowed Despite Return-Form Constraints
Income Tax
Income Tax
EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal
Income Tax
Income Tax
Income Booked Earlier, TDS Reflected Later: Addition Set Aside
Income Tax
Income Tax
VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash
Income Tax
Income Tax
Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance
Income Tax
Income Tax
Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated
Income Tax
Income Tax
Section 151(ii) Violation Invalidates Late Section 148 Notices
Income Tax
Income Tax
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
Income Tax
Income Tax
No Satisfaction Under Section 14A, Rule 8D Disallowance Fails
Income Tax
Income Tax
AIR-Based Reopening Sends NRI Investment Case Back to AO
Income Tax
Income Tax
Limited Scrutiny Overreach Quashes ₹90 Lakh Section 68 Addition
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Income Tax
Income Tax
