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Latest judgements uploaded (See all)
Sanjay Shantilal Dave v. Assessment Unit, Income Tax Department (ITAT Mumbai)
ITAT Mumbai: Notice under section 148 of the Act issued after three years from the end of the assessment year is bad in law if the sanction has been obtained from PCIT instead of the PCCIT. Read More ...
K. A. Investments Consultancy LLP v. ITO (ITAT Mumbai)
Mumbai Tribunal : S. 147 : Reassessment-With in four years-Change of opinion-Survey- Penny stock-Alleged bogus business loss- AO had specifically examined the assessee’s loss in shares of Shree Nath Commercial and Finance Ltd-Reopening was subsequently based on the very same survey material, Kolkata Investigation Wing report on penny stocks, and the same disclosed transactions, the reopening was invalid… Read More ...
ITO v. Varun Jaisingh Asher (ITAT Mumbai)
Mumbai Tribunal : S. 54F : Capital gains-Investment in a residential house-Tenancy rights-Redevelopment-Income from other sources-Flat received on surrender of tenancy rights-Not taxable u/s. 56(2)(x)- Exemption u/s 54F allowable. [S. 2(14), 2(47), 45, 56(2)(x)] The assessee claimed exemption u/s 54F in respect of a flat received from the developer on surrender of tenancy rights in a redevelopment project.… Read More ...
Latest articles published (See all)
Prosecution Provisions – Income Tax Act, 1961 and Income Tax Act, 2025
By Rahul Hakani, Advocate: Prosecution Provisions – Income Tax Act, 1961 and Income Tax Act, 2025 Read More ...
Proposed amendments relating to Reassessment
By Shashi Bekal, Advocate: The Finance Bill, 2026, has proposed amendments to both the Income-tax Act, 1961 (Old Act) and the Income-tax Act, 2025 (New Act). This article will deal with the amendments pertaining to the law on reassessment. Read More ...
The Petpooja POS Controversy: Technology, Tax Compliance, and the Road Ahead
By CA Milind Wadhwani: as per article attached Read More ...