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Latest judgements uploaded (See all)
Pebble Street Hospitality Pvt. Ltd. v. ITO
Mumbai Tribunal : S. 69 : Unexplained investments-Addition to fixed assets recorded in books of account-No enquiry regarding source of investment made by Assessing Officer-Deeming provisions cannot be invoked merely because complete invoices were not furnished-Addition deleted-Cash credits-Unsecured loans from shareholders/directors-Assessee furnished confirmations and bank statements-Additional evidences in form of income-tax returns and bank statements of lenders admitted… Read More ...
Yogayatan Jankalya Trust v. CIT (E)
ITAT Mumbai: Registration under section 12AB or 80G cannot be denied merely because the trust gives a donation/ scholarship to an Indian student in India for higher education outside India. Read More ...
Vikasratna Vilasrao Deshmukh Manjara Shetkari Sah Sakhar Karkhana Limited Vs ITO Nanded
PUNE ITAT: Notice issued u/s 148 beyond the surviving time available as held by Supreme Court in Rajeev Bansal, is time barred. Applying the principle as laid down by the Hon’ble Supreme Court in Rajeev Bansal case to the instant case the Ld. AO should have issued notice u/s 148 of the Act by 27.06.2022 for AY… Read More ...
Latest articles published (See all)
Penalty Provisions, immunity provisions along with Decriminalization of certain Prosecution Provisions of the Income- Tax Act, 2025
Penalty Provisions, immunity provisions along with Decriminalization of certain Prosecution Provisions of the Income- Tax Act, 2025
By Dr. K. Shivaram, Senior Advocate: Bombay Chartered Accountants Society, in association with 14 other professional organisations, has arranged a “Direct Tax Home Refresher Course-7 (DTHRC)” from 25th April 2026 to 9th May, 2026. Over 1700 professionals enrolled in the lecture series, where Dr. K. Shivaram, Senior Advocate, gave a lecture on the conceptual issues of “Penalty Provisions, immunity provisions along… Read More ...
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
By Aditya Ajgaonkar & Saloni Chordia, Advocates : Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution Read More ...
Direct Taxes – Penalty on misreporting/underreporting transactions of Crypto Asset
By Rupal Shrimal, Advocate: “Innovation is the ability to see change as an opportunity, not a threat.” – Steve Jobs, Founder of Apple. Read More ...