ITAT Decision Archives - CA ALOK KUMAR

May 6, 2026 CA ALOK KUMAR

Political Donation or Tax Trap? ITAT Denies Bogus Section 80GGC Deduction

ITAT Mumbai Denies Section 80GGC Deduction for Bogus RUPP Donation Political donations are permitted under the Income-tax Act, and genuine contributions to political parties or electoral trusts may qualify for...

April 27, 2026 CA ALOK KUMAR

Faceless Assessment Cannot Be Faceless Justice: ITAT relief to Salaried Taxpayer

Faceless assessment and faceless appeal have changed the way income tax proceedings are conducted in India. Notices are issued online, replies are uploaded through the income tax portal, and personal...

CA Alok Kumar Faceless Assessment HRA Exemption Income Tax Notice

Capital Gain

December 13, 2024 CA ALOK KUMAR

Tax Planning Within Law Is Not Tax Evasion – Offsetting STCL Against LTCG Is Legal – ITAT Mumbai

ITAT Allows Taxpayer to Offset STCL Against LTCG, Rejecting Tax Evasion Claims The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has upheld the right of taxpayers to offset...

Income Tax Income Tax Appellate Tribunal income Tax Refund Income tax Return

Annual Information Statement (AIS)

September 28, 2024 CA ALOK KUMAR

Unaccounted Money as Unsecured Loan: Mumbai ITAT Upholds Tax Addition Under Section 68

CA Alok Kumar CBDT Circular Income Tax Appellate Tribunal Income-tax Act

Income Tax

July 26, 2024 CA ALOK KUMAR

Vivad se Vishwas 2.0: Settlement Made Easy

Vivad se Vishwas Scheme 2024 (VVS 2024) aims to streamline the resolution of long-pending tax disputes at the Commissioner (Appeals) level, building on the success of its 2020 predecessor. This...

pay disputed taxes Tax department appeals Tax Disputes taxpayer appeals

CBDT

March 25, 2023 CA ALOK KUMAR

Exceeding Jurisdiction in Enquiring Issues Beyond the Scope of Limited Scrutiny is a Violation of CBDT Circular: ITAT Kolkata Bench

Income Tax Appellate Tribunal TaxinIndia

ITAT Decision

March 20, 2023 CA ALOK KUMAR

Assessee’s Residential Status Will Be established Using Passport Information. ITAT Delhi Bench

Assessee's Residential Status Will Be established Using Passport Information. ITAT Delhi Bench

Income Tax Appellate Tribunal TaxinIndia

Category: ITAT Decision