ITAT Kolkata Deletes Section 271DA Penalty for Unproved Cash Receipt
ITAT Kolkata deletes Section 271DA penalty where an unsigned, unexecuted sale agreement did not prove actual cash receipt.
ITAT Kolkata Deletes TDS and TCS Penalties on Bona Fide Belief Under Section 273B
Unrelated Section 50C Addition Cannot Survive Failed Reopening Ground: ITAT Ahmedabad
RBI Amends Urban Co-operative Banks KYC Directions to Extend Certified Copy Facility to FPIs
Section 68 Addition Deleted as Investigation Wing Failed to Prove Receipt: ITAT Kolkata
Kolkata ITAT Deletes ₹18.83 Crore Section 69A Addition on Recorded Bank Credits
Legitimate Deductions Cannot Be Denied Merely for Non-Filing Revised Return: Madras HC
29-Day Form 10B Delay Cannot Deny Section 11 Exemption: ITAT Chennai
Belated Form 10B Before CPC Processing Sufficient for Section 11 Exemption: ITAT Chennai
Telangana High Court Permits Withdrawal of GST Writ with Liberty to Refile
Telangana HC Allows GST Appeal Against Section 73 Order with Delay Application
GST ITC Recovery from Buyer: Why Department Must Proceed Against Supplier
Telangana HC Allows GST Appeal and Restrains Coercive Recovery for Two Weeks
Private Limited Company vs LLP vs OPC: Which Structure Should Startups Choose?
CCPA penalises Grand Amanta for misleading holiday offers and unfair trade practices
CCPA Imposes Rs. 10 Lakh Penalty on Xboom for Anti-Drone Listings
IFSCA Electronic Trading Platforms Regulations 2026: Registration & Operating Framework
Jalandhar CAs Seek Tax Audit Due Date Extension to 31 October 2026
Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
Analysis of Notifications and Circulars for Week Ending 6th September 2026
SAFEMA Tribunal Upholds Benami Attachment Where Registered Owner Lacked Financial Capacity
SAFEMA Tribunal upholds benami attachment where brother-in-law funded, controlled and benefited from flat registered in another person's name
Agricultural Land’s Higher Stamp Value on NA Conversion Cannot Trigger Section 56(2)(x): ITAT Ahmedabad
Ahmedabad ITAT deleted Section 56(2)(x) addition where higher stamp value arose from land conversion funded by the purchaser.
Bank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad
ITAT Ahmedabad upheld Section 147 reopening but deleted additions for loans repaid through banking channels absent evidence of cash exchange.
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
