Case Study

Assessment Case Study

Reopening of assessment – Foundation for issue of notice

August 25, 2025

Assessment Case Study

Reopening – Courts cannot go into the sufficiency or correctness of the material relied by an AO

August 25, 2025

Capital Gains Case Study

Time factor concept- A Rational Angle

August 25, 2025

Business Case Study

Accrual Concept under Income tax Act- Lesson to the Revenue

August 25, 2025

Case Study Misc

Clubbing of Minor’s/Spouse Income

August 25, 2025

Assessment Case Study

Order u/s 210(3) – Requiring payment of advance tax

August 25, 2025

Business Case Study

Capital or revenue- Contribution for Building Construction

August 25, 2025

Business Case Study

If not bad debt then trading loss

August 25, 2025

Business Case Study

Discrepancy in bank statement (stocks)- Deliberate or not deliberate

August 25, 2025

Assessment Case Study

Stay application- Learning for the Assessing Officer

August 25, 2025

Appeals Case Study

Defect in Appeal- Only of Academic Interest

August 25, 2025

Case Study Misc

Principle of double taxation

August 25, 2025

Case Study Penalty

Revised Return- Effect after Survey/Enquiry by the Revenue

August 25, 2025

Case Study

Assessments

August 22, 2025

Case Study

Appeals

August 22, 2025