Vineet Dubey

  ITAT Mumbai Strikes Down Additions for Want of Proof Ajay Kumar Agrawal Nehru Place, New Delhi (For Professional Circulation) 03 January 2026 The decision of the Mumbai Bench of the Income Tax Appellate Tribunal, Mumbai Bench in Jayantilal Purohit v. Deputy Commissioner of Income Tax, Central Circle–4(2), Mumbai (ITA Nos. 5682, 5683 and 5684/Mum/2025, … Read more

  CA AJAY KUMAR AGRAWAL Nehru Place, New Delhi Case Reference – 0004 | Date: 31/12/2025 For Professional Circulation Delhi High Court | Judgment dated 24 December 2025 W.P.(C) 15181/2004 LG Electronics India Pvt. Ltd. & Anr. Versus Director of Income Tax (International Taxation) & Anr. Core Issue: The core issue before the Delhi High … Read more

Delhi High Court | Judgment dated 23 December 2025 W.P.(C) 19589/2025 & CM Appl. 81894/2025 Manjit Singh Dhaliwal versus Commissioner of Income Tax (International Taxation)-01, New Delhi The Delhi High Court examined the scope and limits of the power of condonation of delay under section 119(2)(b) of the Income-tax Act, 1961, in the context of … Read more

  Shri Jagdish Prashad Gupta Vs  Joint Commissioner of Income Tax, Range – 1(1), Muzaffarnagar ITA No. 3822/Del/2024 | ITAT Delhi Assessment Year: 2017-18 Order dated: 23 December 2025   CORE ISSUE: Whether penalty under section 271D of the Income-tax Act, 1961 for alleged violation of section 269SS can be sustained in a case where … Read more

Delhi High Court: Pr. Commissioner of Income Tax – 1 Vs M/s Agroha Fincap Ltd. ITA No. 60/2024 | Judgment dated: 23 December 2025 Core Issue: Whether the appeal filed by the Revenue before the High Court was maintainable despite low tax effect, in light of the CBDT monetary-limit circulars, and whether the case fell … Read more

  Allowance of claim of interest expenses – assessee had claimed as business expenses and alternatively, as expenses allowable under the head “Income from House Property” u/s 24(b) – asset was put to use ITAT JAIPUR: Rup Kumar Ramchandani Prop. M/s SHE, Ajmer Versus Income Tax Officer, Ward-1 (2) Ajmer,No.- ITA No. 1258/JPR/2025 Dated: December … Read more

Whether penalty under section 271A of the Income-tax Act, 1961 can be levied where the assessee has maintained books of account which were audited under section 44AB, but the Assessing Officer rejected the books under section 145(3) due to alleged deficiencies and estimated income. Case Citation – ITAT Kolkata Anita Basak v. ACIT, Central Circle-1(1), … Read more