Reasonable Cause Saves Section 272A(1)(d) Penalty for Notice Defaults: ITAT Pune
ITAT Pune deletes ₹20,000 penalty u/s 272A(1)(d) after accepting reasonable cause for non-compliance with section 142(1) notices.
ITAT Kolkata Deletes ₹79.79 Lakh TP Adjustment on Pass-Through AE Purchases
Section 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute
ITAT Jaipur Allows 15% Rate Where Timely Form 10-ID Error Was Corrected
SaaS Subscription Fees Not Royalty under Section 9(1)(vi): ITAT Mumbai
ITAT Kolkata Remands 69C Additions and Quashes Reopening for AY 2019-20
ITAT Surat: Search Information Cannot Convert Old Loan Into Fresh Accommodation Entry
ITAT Nagpur Allows 18% Interest on Unsecured Loans as Reasonable Business Expense
A Future Ban Cannot Cancel a Present Rebate — ₹25,000 Relief Allowed on STCG for AY 2025-26
RDB Act Recovery Certificate After Borrower’s Death: Heirs, Attachment & Limitation
SARFAESI Enforcement Against Family After Borrower’s Death & Unclaimed Loan Insurance
CCTV Footage and Call Recordings as Evidence: What Indian Courts Actually Require
Welfare Officer Under OSH Rules 2026: Role, Duties and Applicability
NCLAT Upholds Oppression-Mismanagement Findings in Exclusive Capital NBFC Dispute
Procedure For Adjudication of Penalties Under Companies Act, 2013
Procedure For Transfer of Shares Held In Physical Form In A Private Company
Procedure For Filing of Declaration of Beneficial Interest Under Companies Act, 2013
ITAT Nagpur Rejects MMR for Charitable Society with No Member Beneficial Interest
Nagpur ITAT holds section 167B MMR inapplicable where charitable society members have no beneficial share; tax to be computed at normal AOP rates.
Political Donation Deduction Disallowance Does Not Automatically Mean Misreporting u/s 270A: ITAT Rajkot
ITAT Rajkot holds that disallowance of a political donation deduction does not by itself establish misreporting u/s 270A or justify 200% penalty.
Loan Repaid Before Reopening Cannot Be Treated as Fictitious u/s 68: ITAT Raipur
ITAT Raipur deletes u/s.68 addition where loan was received and repaid through banking channels, with genuineness undisputed by Revenue.
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.
