Case Study

Capital Gains Case Study

Investible funds & investment period – Limitations, if any

August 25, 2025

Case Study House Property

Display of Hoardings

August 25, 2025

Case Study Misc

Search Action- Scope

August 25, 2025

Case Study Refund

Process of appeal made nugatory and ineffective- held as excessive, unwarranted and unreasonable

August 25, 2025

Case Study Penalty

Advance tax payment defaults- Bonafide case

August 25, 2025

Business Case Study

Time of income accrual- Worth Exploring

August 25, 2025

Assessment Case Study

Powers & Duty of AO

August 25, 2025

Case Study Refund

Disposal of Stay Applications- Parameters Laid Down

August 25, 2025

Appeals Case Study

Revision Application u/s 264- Commissioner’s Role

August 25, 2025

Appeals Case Study

Late Filing- Power to Condone

August 25, 2025

Business Case Study

Gifts made to Dealers/Distributors- Is Trading Receipt

August 25, 2025

Case Study Salary

Interest free loan –Does the Benefit Accrue in All Cases

August 25, 2025

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