Case Study

Business Case Study

Goodwill depreciation – how far appropriate to amend opening block

August 25, 2025

Case Study NR/DTAA/MLI

Software Payments and equalisation levy

August 25, 2025

Case Study NR/DTAA/MLI

Internal restructuring boom

August 25, 2025

Appeals Case Study

Finding of fact

August 25, 2025

Case Study NR/DTAA/MLI

Software payments- No TDS

August 25, 2025

Case Study Other Sources

Last minute summons /verifications fail

August 25, 2025

Case Study Other Sources

AO is bound to conduct independent inquiry during assessment

August 25, 2025

Case Study Other Sources

When and how a retraction to surrender be made

August 25, 2025

Business Case Study

Tests of commercial expediency – diversion of funds in real estate business

August 25, 2025

Case Study Exemptions

Corpus donation

August 25, 2025

Case Study Survey & Search

Search and survey No corroborating evidence no addition

August 25, 2025

Business Case Study

Ad hoc disallowance of the expenditure upheld

August 25, 2025

Case Study Penalty

Penalty prosecution disobedience of section 139(1)/142(1)

August 25, 2025

Business Case Study

Loss on sale of depreciation assets is held deductible under head business- Deeming provisions reread

August 25, 2025

Assessment Case Study

DELAY AND LACHES IN SCRUTINY PROCEEDINGS

August 25, 2025