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Income tax Appellate Tribunal
ITAT: Inherent jurisdictional defect u/s 151 approval renders reassessment order unsustainable for Sec. 263…
Income tax Appellate Tribunal
ITAT: Penalty appeals arising from search assessments lie with jurisdictional CIT(A), not NFAC
Income tax Appellate Tribunal
ITAT: Embezzled funds treatable as business loss; Assessee’s conduct, not criminal case outcome, relevant
Income tax Appellate Tribunal
ITAT: Wrong regime option in ITR cannot override Form 10-IEA; Directs allowance of old tax-regime deductions…
Income tax Appellate Tribunal
ITAT: Revenue recognition cannot rest on ‘ifs and buts’; Deletes Rs.1.36 Cr. addition on Sahara SIFCL…
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Siddharth Kaul
Partner & Tax Leader of Industrial Manufacturing Sector, KPMG India
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Shivam Nagpal
Chartered Accountant
Tax Ring
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A Treatise on the Black Money Act of India
Available on Reservoir
Search and Search Assessment Under The Income Tax Act, 2025
Available on Reservoir