2026 – Page 70 – smeaccountant

A captivating night cricket match with a large crowd at Narendra Modi Stadium in Ahmedabad, India.

Understanding the Legal Appeals in the Consumer Dispute Case of Dehradun Premier Motors vs Pradeep Agarwal

Explore the consumer dispute case involving Dehradun Premier Motors and Pradeep Agarwal regarding appeals under the Consumer Protection Act.

Prasenjit Bhowmik September 18, 2026

A large plot of land bordered by an iron fence, complete with a 'For Sale' sign in Miami, FL. Ideal for development.

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ITAT Surat Approves Separate Land and Building Valuation in Composite Property Sales

ITAT Surat rules on composite property sales, accepting separate land and building valuations while permitting building WDV and brokerage deductions.

Prasenjit Bhowmik September 18, 2026

Referee showing a red card to players during an outdoor soccer game.

Blog

ITAT Nagpur Sets Aside Section 271(1)(c) Penalty Due to Limitation Delay

ITAT Nagpur quashes a Rs 4.62 lakh income tax penalty under Section 271(1)(c) because it was barred by Section 275(1)(c) limitation rules.

Prasenjit Bhowmik September 18, 2026

Indian farmers using a tractor during crop harvesting near Nagpur, India.

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ITAT Nagpur Rules CIT Cannot Dismiss Ex-Parte Appeal Without Merits

ITAT Nagpur held that the CIT(A) must adjudicate tax appeals on merits under Section 250(6) rather than dismissing them ex-parte without review.

Prasenjit Bhowmik September 18, 2026

A top view of euro banknotes, a miniature architectural model, and a key symbolizing property investment.

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ITAT Bangalore Rules Rule 31ACB Lapse Cannot Sustain Section 40(a)(ia) Disallowance

ITAT Bangalore deletes a Section 40(a)(ia) disallowance, ruling that a procedural Rule 31ACB filing lapse cannot invalidate Form 26A acceptance.

Prasenjit Bhowmik September 18, 2026

Silhouetted workers laboring at sundown in a rural Indian field, capturing daily life and environment.

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ITAT Bangalore Upholds Disallowance of Speed Money Paid to Port Labourers

Discover how ITAT Bangalore applied the consistency principle to uphold a 5 lakh rupees disallowance for speed money paid to port labourers via subcontractors.

Prasenjit Bhowmik September 18, 2026

Illuminated refinery emitting smoke at night in Normandie, highlighting industrial impact.

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Tata Power Files Review Petition Against Appellate Tribunal Judgment

Explore the review petition filed by Tata Power Company Limited concerning a recent common judgment passed by the appellate tribunal.

Prasenjit Bhowmik September 18, 2026

Miniature wooden house with keys and contract symbolizing real estate transactions.

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Understanding Consumer Rights Regarding Apartment Deed Conveyance and Completion Certificates

Learn about consumer rights when developers fail to execute deed conveyance or provide municipal completion certificates for residential flats.

Prasenjit Bhowmik September 17, 2026

A courtroom document labeled 'Not Guilty' beside a gavel symbolizes justice.

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ITAT Bangalore Affirms Penalty Even After Deletion of Quantum Addition

Learn about the ITAT Bangalore ruling on income tax penalties and how the deletion of a quantum addition affects other sustained income additions.

Prasenjit Bhowmik September 17, 2026

Detailed image showcasing a fingerprint document in an open folder, ideal for forensic and legal themes.

Blog

ITAT Bangalore Rules That CIT(A) Enhancements Need Defence Evidence Review

Discover how ITAT Bangalore mandates the examination of defence evidence when a CIT(A) enhances tax disallowances on claims.

Prasenjit Bhowmik September 17, 2026