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Latest judgements uploaded (See all)
NICAF LLP v. ITO (ITAT Mumbai)
Mumbai Tribunal : S: 68 : Cash credits-Unexplained Credit-Conversion of Company to LLP-Capital Account-Accumulated Profits-Capital gains-Mere accounting entry, without actual monetary benefit to the partners, does not constitute payment for alleged Violation of Section 47(xiiib)(f)-Book Entry-No Actual Payment-Burden on AO-Addition is deleted. [S. 45, 47(xxib)(f), 115BBE, Limited Liability Partnership Act, 2008, S. 56, 57] NICAF LLP is engaged… Read More ...
Goldman Tapes Private Limited v. ACIT (ITAT Mumbai)
Mumbai Tribunal : S. 69A : Unexplained Investments-Unexplained Money- Demonetization-Deposit of cash-Business receipts-Recorded in Books –Acceptance of Specified Bank Notes (SBNs) prior to 31.12.2016 is not illegal-Addition is deleted. During assessment, the AO identified substantial cash deposits made during demonetization and sought clarification. The assessee stated the cash, in the form of Specified Bank Notes (SBNs), was received… Read More ...
M.K. Shelters v. ITO Ward (ITAT Mumbai)
Mumbai Tribunal : S. 153A : Assessment-Search-Alleged transfer of Development rights-Reassessment based on seized ledger account and third-party statement-No independent inquiry conducted by the AO-No evidence to link the assessee to the transaction-Addition is deleted. [S. 131, 147, 148, 153A, 153C] The assessee has been a dormant firm since 2003 and received a reassessment notice u/s 147 r/w… Read More ...
Latest articles published (See all)
India’s e-Zero FIR Reform: A Digital Leap Toward Accessible Justice
By Rasveen Kaur Kapoor: The piece discusses the recent launch of the e-Zero FIR initiative in India and its implications for digitised access to justice, especially in the realm of cybercrime. I believe this development is of significant interest to the legal tech community, both in its legal foundation and its technological execution. Read More ...
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Date 18-4-2025 (Friday) – Advocate Ajay R. Singh, Mumbai.
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai.: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai. Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed Advocate Mr. Ajay R. Singh and all participants on zoom and YouTube.… Read More ...
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Date 25-4-2025 (Friday) – Senior Advocate Saurabh Soparkar, Gujarat High Court.
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Saurabh Soparkar, Senior Advocate, Gujarat High Court.: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Saurabh Soparkar, Senior Advocate, Gujarat High Court. Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed the Sr. Advocate Mr. Saurabh Soparkar and all participants on… Read More ...