Upload Your Articles & Judgements
Professionals are invited to upload judgements & articles on legal topics
Upload Judgements: If you have a judgement on an important topic that you would like to share with others, please use this form to upload it
Publish Articles: If you have written an article on a legal topic which you would like to share, use this form to publish it. Articles on all legal topics are welcome. However, they must be original (not plagiarized) and not published elsewhere
Latest judgements uploaded (See all)
Hardinge House Co Op Hsg Society Ltd. v. ITO (ITAT Mumbai)
ITAT Mumbai: Capital gains, if any, arising out of the redevelopment transaction arising can be taxed in the hands of the individual members and not the cooperative housing society, even if the development agreement is entered into by the society. The development agreement is entered into by the society only in a representative capacity on behalf of… Read More ...
Harpal Singh Vs NFAC (ITAT Delhi)
ITAT DELHI BENCH : In this case the assessee has filed ROI declaring more than 15 lakhs Rs as his income. The case of the assessee has been reopened by an officer of the rank of ITO u/s 148. Thereafter the assessment has been completed by NFAC. Before ITAT Counsel for the assessee argued that as per the CBDT… Read More ...
Shri Mukul Rohatgi vs. Assistant Commissioner of Income Tax (ITAT Delhi)
ITAT DELHI BENCH : In this case the CCIT step into the shoes of PCIT and invoked the provisions of section 263. On 26.02.2026, CBDT has promoted certain officers to the rank of CCIT.In that order it is mentioend that the officers can hold their previous post till the date they accept formal charge of new posting. In this… Read More ...
Latest articles published (See all)
Rent Increase Paid to Specified Persons Cannot, on Mere Assumption, Justify Denial of Section 12AB Registration: Jaipur ITAT Directs Grant of Registration
By CA Vijayakumar Shetty: The Jaipur ITAT directed the CIT(E) to grant registration to Jamna Devi Shikshan Sansthan, holding that an increase in rent paid to specified persons could not, by itself, establish that an undue benefit had been conferred under Section 13(1)(c). The society was running a co-educational English-medium senior secondary school in rented premises. The monthly rent… Read More ...
Algorithmic Mechanism for GSTR
By Advocate Bharat Berry: The said article or blog is intended to ease the understanding of taxpayers that when they file the returns under Goods and Service Tax, how the said algorithm or tagging their return is judged and the neccessary components that are requisite while computation and tagging of the said return by the software, so the taxpayer… Read More ...
ITR GLITCHES-AY 2026-27
By CA Anilkumar Shah: This is the story of the glitches in the ITR and other forms for AY 2026-27 which were brought to the notice of the e-filing team and are resolved after pursuing and followup. This shows how time is consumed by the Dept. But tax payers and tax professionals suffer and are slapped with late fees… Read More ...