54F if construction

Recent Posts

• Cross Objection vs Cross Appeal at ITAT: A Small Procedural Choice That Can Change the Case
• ₹ 70,000 Crore on the Plate: From Biryani Bills to Big Data in India’s Tax Crackdown
• Section 264: A Lifeline When the Taxpayer Makes the Mistake — Not the Department
• DIN Controversy: Compliance Tool or Litigation Time Bomb? (Will the proposed Section 292BA end the DIN disputes — or restart them?)
• Assessment Invalid if Material Not Shared or Cross-Examination Denied: ITAT Mumbai Reaffirms Natural Justice Rule
• JAO vs FAO Dispute: Supreme Court Allows Taxpayers to Approach High Courts Again After Proposed Retrospective Amendment
• Tenancy Rights Exchanged for Flats: ITAT Mumbai Says FMV Becomes Cost of Acquisition, Not Nil
• Political Donation Deduction Allowed Despite Allegations Against Party: ITAT Raipur Clarifies Scope of Section 80GGC
• Assessment Invalid if Notice Issued by Wrong Officer: ITAT Mumbai Quashes Order for Lack of Jurisdiction
• 44AD vs 44ADA: Can TDS Under Section 194J Decide Your Presumptive Tax Fate? Tribunals Say “No”