Crystallization of expenses

Recent Posts

• Whether recording of satisfaction in the assessment order is a pre-condition for initiation of penalty u/s 271DA for violation of Section 269ST?
• TDS credit cannot be denied merely on the ground that the said deduction is not reflected in Form 26AS: Mumbai ITAT
• Procedural lapses in assessment cannot be overlooked: Agra ITAT set aside assessment as void ab-initio
• Chartered Accountants will be eligible to be ITAT members without condition of 25 years experience fixed under Tribunal Reforms Act: Supreme Court
• Partner can claim expenses against Remuneration from partnership firm – ITAT rules in favour of Former ICAI President Atul Gupta.
• Writ jurisdiction under Article 226 cannot be invoked to adjudicate disputed facts without exploring an alternative statutory remedy under the Income Tax Act: Calcutta HC
• How to Get Section 80P Deduction Allowed After Late ITR Filing (CBDT Power, Monetary Limits & Legal Solution)
• ITAT Delhi Quashes Section 68 Addition Due to Lack of Cross-Examination
• Compliance Calendar for ‘December’2025
• Should the AO Issue a Fresh Notice Under Section 148 After a CIT(A) Set-Aside? A Complete Guide for Tax Professionals