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Latest judgements uploaded (See all)
PCIT vs. MANOJ GANESHLAL BHATIA (Gujarat High Court)
Gujarat High Corurt: The assessee filed a return declaring income of ₹1.27 crore for AY 2015–16. The Assessing Officer (AO) passed an order under Section 143(3), making three key additions: ₹3.97 crore: Difference in profit from Futures & Options (F&O) transactions. CIT(A) deleted ₹3.97 Cr, upheld ₹60,088. ₹5.60 crore: Increase in capital, considered unexplained. CIT(A) deleted the entire… Read More ...
UJALA DYEING AND PRINTING MILLS PRIVATE LIMITED vs. DCIT (Gujarat High Court)
Gujarat High Corurt: The petitioner filed its income tax return on 24/09/2018, claiming a refund of ₹38,08,115 and inadvertently disclosed the disallowances of expenditures in the wrong colums. The Centralized Processing Center (CPC) issued an intimation on 03/09/2019, pointing out a mismatch for not reportig certain disallowances as per the Audit Report. Such Intimation was received by the… Read More ...
ITO v. SDN Company (ITAT Mumbai)
Mumbai Tribunal : S. 56 : Income from other sources-Transactions between partners and firm-Will-Family settlement-Brothers and sisters-Changes in the profit sharing ratio-Colourable device-Transfer-Capital contribution-The provisions of Section 56(2)(viia) of the Act is not applicable-Order of CIT(A) deleting the addition is affirmed. [S. 2(31)(iv), 2(47), 14, 56(2)(viia), R. 11UA] The shares of UFIPL have been introduced as capital contribution… Read More ...
Latest articles published (See all)
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. An Overview on income-Tax Bill, 2025- Hon’ble Mr. Justice R. V. Easwar, (Former Judge of the Delhi High Court)
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Honourable Mr. Justice R. V. Easwar (Former Judge of the Delhi High Court): Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed the Honourable Mr. Justice R. V. Easwar (Former Judge of the Delhi High Court) and also all participants on zoom and YouTube. Mr. Samir Jani expressed thanks to the Past Presidents who were present in this virtual meeting. He also… Read More ...
TDS on Remuneration to Partners
By CA. Pankaj Agrwal: Different questions being raised on provisions of section 194T is being answered. Read More ...
Income-Tax Bill, 2025: An Insight into the Income Tax Bill 2025 – Income Tax and Role of the Constitutional Courts
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Mr. Justice Akil Kureshi: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Mr. Justice Akil Kureshi Read More ...