Posts in Category: "Income Tax CA. Ajay Kumar Agarwal"
Offences under Sections 276B, 278B and 278E – Delhi High Court Declines Quashing at Pre-Trial Stage
Offences under Sections 276B, 278B and 278E – Delhi High Court Declines Quashing at Pre-Trial Stage Dr. Manoj Khanna v. Income Tax Officer, CRL.M.C. 7461/2025 (Delhi High Court, 2 December 2025) In a ...
Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act
Peak Cash Credit – A Fair Method to Determine Unexplained Cash Under the Income-tax Act The concept of Peak Cash Credit is a judicially recognised method used by tax authorities and courts to determine the real unexplained ...
Section 54F – Eligibility and Scope of Disqualification under the Proviso Clarification: Plots and Commercial Properties Do Not Trigger the Proviso
Section 54F – Eligibility and Scope of Disqualification under the ProvisoClarification: Plots and Commercial Properties Do Not Trigger the Proviso Section 54F of the Income-tax Act, 1961 grants exemption fr...
Penalty under Section 270A – Whether Penalty Proceedings Can Continue When Quantum Appeal Is Pending Before CIT(A)
Penalty under Section 270A – Whether Penalty Proceedings Can Continue When Quantum Appeal Is Pending Before CIT(A) The introduction of Section 270A by the Finance Act 2016 marked a shift from the tradition...
Addition under Section 56(2)(viib): Validity of DCF Method and Differential Premium — Tribunal Reiterates Binding Effect of Jurisdictional High Court Rulings
Addition under Section 56(2)(viib): Validity of DCF Method and Differential Premium — Tribunal Reiterates Binding Effect of Jurisdictional High Court Rulings ITAT Delhi: Intermesh Shopping Network P...