Posts in Category: "Income Tax CA. Ajay Kumar Agarwal"
The Dispute Resolution Panel (DRP): Concept, Scope and Appellate Framework under the Income-tax Act, 1961
The Dispute Resolution Panel (DRP): Concept, Scope and Appellate Framework under the Income-tax Act, 1961 1. IntroductionThe Dispute Resolution Panel (DRP) is one of the most significant innovations introduce...
Addition under Section 68 for Demonetisation Cash Deposits – Whether Possible When Books Are Rejected and Cash Sales Duly Recorded?
Addition under Section 68 for Demonetisation Cash Deposits – Whether Possible When Books Are Rejected and Cash Sales Duly Recorded? ITAT Mumbai – Rakesh Jain v. DCIT (2025)ITA No....
CASE STUDY SERIES, Section 45(3), Section 45(4), Section 9B & Rule 8AB – Income-tax Act, 1961** (With conceptual integration through CBDT Circular No. 14/2021)
CASE STUDY SERIES Section 45(3), Section 45(4), Section 9B & Rule 8AB – Income-tax Act, 1961**(With conceptual integration through CBDT Circular No. 14/2021) I. Conceptual ...
Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib)
Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib) Madras High Court – PCIT, Central–1, Chennai v. Lalitha Jew...
Addition under Section 69 read with Section 115BBE – Cash Deposits During Demonetisation – Rate of Tax Prior to 01.04.2017 – ITAT Chandigarh Decision
Addition under Section 69 read with Section 115BBE – Cash Deposits During Demonetisation – Rate of Tax Prior to 01.04.2017 – ITAT Chandigarh Decision Shri Dilbag Singh v. ITO Ward-1, KaithalITA No. 924/Chandi/2025Order...