Section 68 Addition Deleted as Investigation Wing Failed to Prove Receipt: ITAT Kolkata
ITAT Kolkata deletes ₹14.01 lakh Section 68 addition where Revenue failed to prove the alleged accommodation-entry receipt.
Kolkata ITAT Deletes Additions on Unrecorded Coal Purchases and Under-Invoiced Sales
FEMA Section 37A Applies to Continued Foreign Asset Holding: SAFEMA Tribunal
Kolkata ITAT Deletes ₹18.83 Crore Section 69A Addition on Recorded Bank Credits
SAFEMA Tribunal Upholds Benami Attachment Where Registered Owner Lacked Financial Capacity
Belated Form 10B Before CPC Processing Sufficient for Section 11 Exemption: ITAT Chennai
Agricultural Land’s Higher Stamp Value on NA Conversion Cannot Trigger Section 56(2)(x): ITAT Ahmedabad
Bank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad
Kolkata ITAT Deletes ₹3 Lakh Additions Over Explained Cash and Credits
Telangana High Court Permits Withdrawal of GST Writ with Liberty to Refile
Telangana HC Allows GST Appeal Against Section 73 Order with Delay Application
GST ITC Recovery from Buyer: Why Department Must Proceed Against Supplier
Telangana HC Allows GST Appeal and Restrains Coercive Recovery for Two Weeks
Private Limited Company vs LLP vs OPC: Which Structure Should Startups Choose?
CCPA penalises Grand Amanta for misleading holiday offers and unfair trade practices
CCPA Imposes Rs. 10 Lakh Penalty on Xboom for Anti-Drone Listings
IFSCA Electronic Trading Platforms Regulations 2026: Registration & Operating Framework
Jalandhar CAs Seek Tax Audit Due Date Extension to 31 October 2026
Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
Analysis of Notifications and Circulars for Week Ending 6th September 2026
PMLA Attachment Can Cover Property Held by Non-Accused Persons: SAFEMA
SAFEMA Tribunal upholds PMLA attachment of family-held properties, holding that non-accused status does not prevent attachment of proceeds of crime.
ITAT Surat Restricts Unaccounted Purchase Addition to Profit Under Section 44AD
ITAT Surat limits ₹2 lakh undisclosed purchase addition to ₹51,760 profit under Section 44AD and holds Section 115BBE inapplicable.
SBI Mortgage Over Benami Property Cannot Defeat Confiscation, Rules SAFEMA Tribunal
SAFEMA Tribunal dismisses SBI’s appeal against benami attachment, holding mortgage priority cannot defeat confiscation; liberty granted under Section 27(2).
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
