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pproval-under-section-151-render-reassessment-invalid-delhi-itat-quashes-assessment/</loc><lastmod>2026-06-04T11:03:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/04/delay-of-just-13-days-in-filing-form-10-ic-could-have-cost-%e2%82%b95-crore-bombay-high-court-restores-section-115baa-benefit/</loc><lastmod>2026-06-04T11:03:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/05/opening-balance-of-unsecured-loans-cannot-be-taxed-under-section-68-important-itat-delhi-ruling/</loc><lastmod>2026-06-05T11:05:24+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/06/section-153c-proceedings-invalid-if-satisfaction-note-recorded-after-01-04-2021-important-tribunal-ruling/</loc><lastmod>2026-06-06T11:05:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/08/how-ai-is-quietly-changing-income-tax-assessments/</loc><lastmod>2026-06-08T11:19:27+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/08/ao-cannot-travel-beyond-limited-scrutiny-scope-without-approval-tribunal-quashes-addition/</loc><lastmod>2026-06-08T11:19:27+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/09/substance-over-form-itat-mumbai-reaffirms-appellate-powers-to-entertain-new-claims-without-revised-return/</loc><lastmod>2026-06-09T11:42:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/09/nri-selling-property-in-india-beware-tds-rules-have-changed-under-the-new-income-tax-act-2025/</loc><lastmod>2026-06-09T11:42:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/09/itat-indore-drops-penalty-under-section-271aac-when-quantum-fails-penalty-cannot-survive/</loc><lastmod>2026-06-09T11:42:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/10/itat-mumbai-business-expenditure-cannot-be-disallowed-merely-on-suspicion-assumptions-or-surmises/</loc><lastmod>2026-06-10T11:53:47+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/10/itat-chandigarh-grants-major-relief-under-section-54-old-construction-cost-cannot-be-rejected-merely-for-lack-of-old-bills/</loc><lastmod>2026-06-10T11:53:47+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/10/has-the-supreme-court-quietly-diluted-the-change-of-opinion-doctrine-a-critical-look-at-sanand-properties-pvt-ltd-vs-jcit/</loc><lastmod>2026-06-10T11:53:47+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/10/penalty-under-section-270a-invalid-if-ao-fails-to-specify-exact-charge-important-itat-bangalore-ruling/</loc><lastmod>2026-06-10T11:53:47+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/13/foreign-travel-under-the-new-income-tax-act-2025-is-form-156-mandatory-before-every-overseas-trip/</loc><lastmod>2026-06-13T12:11:00+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/13/section-69a-addition-cannot-survive-without-proof-of-ownership-of-unaccounted-cash-important-tribunal-ruling/</loc><lastmod>2026-06-13T12:11:00+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/15/demonetisation-cash-deposits-cannot-be-taxed-twice-delhi-itat-gives-major-relief-to-traders/</loc><lastmod>2026-06-15T12:49:15+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/15/no-return-filed-yet-itat-grants-relief-principle-of-consistency-defeats-revenues-bid-to-tax-entire-bank-deposits/</loc><lastmod>2026-06-15T12:49:15+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/15/can-non-specified-professionals-use-section-44ad-a-hidden-loophole-or-legislative-gap-in-presumptive-taxation/</loc><lastmod>2026-06-15T12:49:15+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/15/advance-tax-the-tax-emi-you-cant-afford-to-miss/</loc><lastmod>2026-06-15T12:49:15+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/16/section-54f-relief-on-50-future-flats-hyderabad-itat-says-yes/</loc><lastmod>2026-06-16T13:06:13+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/16/no-satisfaction-no-penalty-itat-deletes-section-271d-penalty-despite-alleged-cash-transaction-violation/</loc><lastmod>2026-06-16T13:06:13+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/16/can-an-honest-tax-filing-mistake-attract-a-200-penalty-itat-ahmedabad-says-no/</loc><lastmod>2026-06-16T13:06:13+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/17/itat-nagpur-rules-that-investments-already-recorded-in-books-cannot-be-treated-as-unexplained/</loc><lastmod>2026-06-17T13:17:14+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/17/void-reassessment-means-void-penalty-mumbai-itat-deletes-massive-section-271d-penalties/</loc><lastmod>2026-06-17T13:17:14+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/18/sometimes-the-best-tax-victory-is-not-on-merits-but-on-jurisdiction/</loc><lastmod>2026-06-18T13:17:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/18/section-154-is-not-a-shortcut-for-reassessment-itat-quashes-rectification-on-directors-bonus/</loc><lastmod>2026-06-18T13:17:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/19/wrong-route-wrong-assessment-delhi-itat-quashes-assessment-based-on-third-party-search-material/</loc><lastmod>2026-06-19T13:32:31+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/19/presumptive-taxation-under-section-44ad-saves-taxpayer-from-bogus-billing-allegation-itat-deletes-additions-under-sections-68-and-69c/</loc><lastmod>2026-06-19T13:32:31+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/19/no-quantum-no-penalty-itat-holds-section-2711c-penalty-cannot-survive-when-assessment-is-sent-back-for-fresh-adjudication/</loc><lastmod>2026-06-19T13:32:31+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/19/income-tax-department-to-challenge-bombay-high-courts-trust-registration-ruling-what-it-means-for-charitable-trusts/</loc><lastmod>2026-06-19T13:32:31+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/20/can-a-recorded-bank-loan-become-unexplained-money-under-section-69a-mumbai-itat-says-no/</loc><lastmod>2026-06-20T13:40:20+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/20/a-wrong-section-should-not-deny-the-right-nagpur-itat-recognises-substance-over-technicalities/</loc><lastmod>2026-06-20T13:40:20+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/20/no-old-bills-still-eligible-for-indexed-cost-and-full-section-54-exemption-rules-chandigarh-itat/</loc><lastmod>2026-06-20T13:40:20+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/22/before-you-click-submit-what-every-taxpayer-should-check-in-the-itr/</loc><lastmod>2026-06-22T14:15:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/23/presumptive-taxation-vs-stamp-duty-valuation-itat-draws-the-line-against-double-taxation/</loc><lastmod>2026-06-23T14:15:21+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/23/no-gst-expense-claimed-then-no-section-43b-disallowance-rules-itat/</loc><lastmod>2026-06-23T14:15:21+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/26/section-234cs-hidden-cushion-the-lesser-known-12-and-36-advance-tax-rule/</loc><lastmod>2026-06-26T14:53:04+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/26/foreign-assets-reassessment-non-residents-itat-special-bench-clarifies-the-16-year-rule/</loc><lastmod>2026-06-26T14:53:05+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/26/presumptive-taxation-vs-stamp-duty-valuation-itat-draws-the-line-against-double-taxation-2/</loc><lastmod>2026-06-26T14:53:05+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/27/itat-delhi-clarifies-once-form-10-ie-is-filed-new-tax-regime-option-continues-unless-withdrawn/</loc><lastmod>2026-06-27T14:55:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/27/demonetisation-tax-shock-gets-a-reality-check-rajasthan-hc-rules-60-tax-under-section-115bbe-not-applicable-for-ay-2017-18/</loc><lastmod>2026-06-27T14:55:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/29/can-the-income-tax-department-tax-you-for-a-transaction-that-never-happened-itat-says-no/</loc><lastmod>2026-06-29T15:10:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/29/the-new-capital-gain-formula-more-choice-more-confusion/</loc><lastmod>2026-06-29T15:10:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/29/section-115bbe-controversy-nearing-closure-rajasthan-high-court-joins-the-taxpayer-camp/</loc><lastmod>2026-06-29T15:10:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/30/can-penalty-for-concealment-survive-if-income-declared-in-return-filed-under-section-148-is-accepted-itat-chennai-says-no/</loc><lastmod>2026-06-30T15:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/30/income-tax-act-2025-replaces-may-with-shall-has-the-assessing-officer-lost-his-discretion/</loc><lastmod>2026-06-30T15:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/30/has-the-income-tax-act-2025-changed-the-law-on-capital-gains-exemption-for-depreciable-assets/</loc><lastmod>2026-06-30T15:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/06/30/appeal-is-not-a-mere-formality-itat-mumbai-reminds-authorities-to-determine-the-correct-tax-liability/</loc><lastmod>2026-06-30T15:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/01/assessment-in-the-name-of-a-deceased-person-is-a-nullity-itat-allows-legal-ground-even-if-not-raised-before-cita/</loc><lastmod>2026-07-01T15:18:29+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/02/related-party-transactions-why-mere-disclosure-is-not-enough-roc-penalty-in-adani-power-case/</loc><lastmod>2026-07-02T15:18:35+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/02/silent-correction-or-legislative-clarification-the-curious-case-of-person-vs-persons-in-the-new-income-tax-act-2025/</loc><lastmod>2026-07-02T15:18:35+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/02/can-section-69c-be-invoked-merely-because-purchases-are-alleged-to-be-bogus/</loc><lastmod>2026-07-02T15:18:35+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/03/related-party-transactions-why-mere-disclosure-is-not-enough-roc-penalty-in-adani-power-case-2/</loc><lastmod>2026-07-03T15:34:12+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/04/bank-refused-to-sign-chg-1-roc-says-thats-no-excuse-company-and-directors-penalized-%e2%82%b96-5-lakh/</loc><lastmod>2026-07-04T15:36:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/04/cbdt-brings-relief-for-charitable-trusts-delay-in-filing-form-10ab-condoned-for-80g-renewal/</loc><lastmod>2026-07-04T15:36:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/06/dont-let-form-16-decide-your-tax-liability/</loc><lastmod>2026-07-06T15:41:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/08/even-a-2-day-delay-can-kill-a-reassessment-delhi-high-court-draws-a-strict-line-on-section-148-timelines/</loc><lastmod>2026-07-08T16:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/08/is-delay-the-end-of-a-tax-case-itat-says-justice-must-prevail-over-technicalities/</loc><lastmod>2026-07-08T16:12:49+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/13/assessment-in-the-name-of-a-deceased-person-is-a-nullity-itat-allows-legal-ground-even-if-not-raised-before-cita-2/</loc><lastmod>2026-07-13T16:19:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/13/has-the-tax-shine-gone-off-sovereign-gold-bonds/</loc><lastmod>2026-07-13T16:19:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/14/cbdt-tightens-scrutiny-of-unexplained-income-additions-fresh-directions-issued-on-sections-68-to-69d-and-section-115bbe/</loc><lastmod>2026-07-14T16:30:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/14/cbdt-mandates-upload-of-foreign-assets-and-income-data-in-ais-and-form-26as-under-aeoi/</loc><lastmod>2026-07-14T16:30:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/15/online-rummy-loss-cannot-be-taxed-as-gross-winnings-hyderabad-itat-deletes-%e2%82%b93-54-crore-addition/</loc><lastmod>2026-07-15T16:35:06+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/15/no-form-10b-itat-delhi-clarifies-charitable-trust-cannot-be-taxed-on-gross-receipts-alone/</loc><lastmod>2026-07-15T16:35:06+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/17/section-68-cannot-be-invoked-mechanically-gujarat-high-court-says-one-to-one-matching-of-bank-credits-with-sales-is-not-mandatory/</loc><lastmod>2026-07-17T17:05:24+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/20/section-153c-cannot-be-invoked-mechanically-itat-jaipur-quashes-proceedings-for-lack-of-independent-satisfaction/</loc><lastmod>2026-07-20T17:12:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/20/one-house-sold-two-houses-bought-will-section-54-still-save-your-tax/</loc><lastmod>2026-07-20T17:12:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/21/section-87a-rebate-litigation-is-the-itat-appeal-fee-always-%e2%82%b910000-a-fresh-perspective/</loc><lastmod>2026-07-21T17:18:28+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/21/can-cpc-apply-the-supreme-courts-checkmate-judgment-retrospectively-itat-says-no/</loc><lastmod>2026-07-21T17:18:28+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/22/suspicion-alone-cannot-justify-income-tax-additions-supreme-court-upholds-deletion-of-%e2%82%b916-61-crore-alleged-unaccounted-sales/</loc><lastmod>2026-07-22T17:20:44+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/22/refund-cannot-be-denied-for-mere-technical-lapse-itat-invokes-article-265-to-protect-taxpayers-rights/</loc><lastmod>2026-07-22T17:20:44+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/22/breaking-news-supreme-court-upholds-gujarat-high-court-verdict-no-gst-on-transfer-of-long-term-leasehold-rights-of-industrial-plots/</loc><lastmod>2026-07-22T17:20:44+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/23/can-income-tax-additions-be-made-solely-on-third-party-evidence-itat-mumbai-says-no-a-landmark-judgment-every-taxpayer-must-know/</loc><lastmod>2026-07-23T17:22:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/23/partners-remuneration-under-section-44ada-delhi-itat-opens-the-door-but-is-the-debate-really-over/</loc><lastmod>2026-07-23T17:22:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/24/legal-heir-is-not-always-the-legal-representative-itat-agra-quashes-assessment-passed-without-proper-compliance-under-section-159/</loc><lastmod>2026-07-24T17:30:56+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/24/section-562x-can-stamp-duty-value-on-registration-date-trigger-tax-even-when-the-property-deal-was-finalised-years-earlier-itat-ahmedabad-says-no/</loc><lastmod>2026-07-24T17:30:56+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/24/sold-multiple-houses-in-the-same-year-itat-bangalore-rules-section-54-exemption-is-available-for-each-house-separately/</loc><lastmod>2026-07-24T17:30:56+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/24/wrong-income-tax-officer-entire-reassessment-can-be-quashed-why-your-returned-income-decides-your-jurisdiction/</loc><lastmod>2026-07-24T17:30:56+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/24/can-you-claim-section-54-exemption-for-multiple-floors-in-one-redeveloped-building-itat-mumbai-gives-a-big-relief/</loc><lastmod>2026-07-24T17:30:56+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/25/section-54f-relief-available-even-for-extension-of-an-existing-house-bangalore-itat-says-yes/</loc><lastmod>2026-07-25T17:43:24+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/25/can-section-263-be-invoked-when-there-is-no-tax-loss-to-the-revenue-itat-kolkata-reiterates-the-twin-conditions-of-revision/</loc><lastmod>2026-07-25T17:43:25+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/27/fo-traders-beware-one-wrong-itr-can-cost-more-than-one-bad-trade/</loc><lastmod>2026-07-27T18:12:29+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/28/can-the-income-tax-department-make-new-additions-in-reassessment-if-the-original-reason-for-reopening-fails-bangalore-itat-says-no/</loc><lastmod>2026-07-28T18:15:05+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/28/can-a-delay-in-filing-an-income-tax-appeal-be-condoned-if-your-auditor-failed-to-file-it-kerala-high-court-says-yes-if-the-explanation-is-genuine/</loc><lastmod>2026-07-28T18:15:05+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/28/tds-on-faculty-payments-salary-under-section-192-or-professional-fees-under-section-194j-itat-cochin-clarifies-the-law/</loc><lastmod>2026-07-28T18:15:05+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/29/accepted-sales-mean-purchases-cannot-be-ignored-itat-restricts-bogus-purchase-addition-to-1/</loc><lastmod>2026-07-29T18:20:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/29/finance-act-2026-cannot-revive-invalid-reassessment-notices-telangana-high-court-upholds-itat-order/</loc><lastmod>2026-07-29T18:20:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/30/wrong-reassessment-procedure-can-nullify-the-entire-case-mumbai-itat-quashes-political-donation-reopening/</loc><lastmod>2026-07-30T18:29:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/30/wrong-political-donation-claim-doesnt-automatically-mean-200-penalty-ahmedabad-itat-cancels-penalty-under-section-270a/</loc><lastmod>2026-07-30T18:29:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/31/post-title-5/</loc><lastmod>2026-07-31T18:43:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/07/31/redeveloped-flat-sold-soon-after-possession-itat-holds-holding-period-starts-from-development-agreement-not-possession-date/</loc><lastmod>2026-07-31T18:43:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/03/procedural-lapse-cannot-defeat-substantive-tax-benefit-telangana-high-court-restores-section-115baa-benefit-despite-delay-in-filing-form-10-ic/</loc><lastmod>2026-08-03T18:56:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/03/itr-filed-dont-relax-yet-what-every-taxpayer-should-do-after-filing-the-return/</loc><lastmod>2026-08-03T18:56:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/03/section-263-cannot-override-section-153a-for-unabated-years-without-incriminating-material-bombay-high-court-reaffirms-abhisar-buildwell-principle/</loc><lastmod>2026-08-03T18:56:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/04/late-filing-of-form-10-ie-cannot-deny-new-tax-regime-benefit-hyderabad-itat-delivers-landmark-relief-under-section-115bac/</loc><lastmod>2026-08-04T18:59:00+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/04/can-you-claim-section-80p-deduction-during-assessment-even-if-it-was-not-claimed-in-the-original-itr-itat-pune-says-yes/</loc><lastmod>2026-08-04T18:59:00+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/05/is-gst-refund-taxable-if-it-is-reported-in-form-3cd-but-not-credited-to-the-profit-loss-account-itat-bangalore-says-no/</loc><lastmod>2026-08-05T19:04:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/05/section-54f-exemption-cannot-be-denied-for-delay-beyond-taxpayers-control-telangana-high-court-grants-relief-despite-7-year-delay-in-construction/</loc><lastmod>2026-08-05T19:04:08+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/07/no-tax-no-penalty-itat-mumbai-draws-the-line-on-section-270a-penalties-for-charitable-trusts/</loc><lastmod>2026-08-07T19:07:34+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/07/can-the-cita-enhance-an-assessment-by-introducing-a-completely-new-source-of-income-itat-delhi-says-no/</loc><lastmod>2026-08-07T19:07:34+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/08/section-69-addition-cannot-be-based-on-mere-suspicion-or-human-probabilities-once-the-source-of-cash-is-proved-itat-chennai/</loc><lastmod>2026-08-08T19:11:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/08/is-a-section-1432-notice-invalid-if-it-does-not-mention-limited-scrutiny-or-complete-scrutiny-itat-special-bench-says-no/</loc><lastmod>2026-08-08T19:11:07+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/10/when-tax-rules-surprise-you-the-taxman-isnt-always-asking-for-more/</loc><lastmod>2026-08-10T19:30:53+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/11/when-80p-meets-bank-interest-nagpur-itat-reaffirms-the-view-on-allowability-of-deduction-of-credit-cooperative-societies/</loc><lastmod>2026-08-11T19:33:02+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/12/received-salary-arrears-dont-miss-section-89-relief-it-could-save-you-thousands-in-income-tax/</loc><lastmod>2026-08-12T19:44:30+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/14/section-153c-cannot-be-invoked-after-1-april-2021-for-an-other-person-merely-because-the-search-was-conducted-earlier-itat-bangalore/</loc><lastmod>2026-08-14T20:11:12+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/14/is-surcharge-automatically-payable-when-income-is-taxed-at-the-maximum-marginal-rate-mmr-itat-mumbai-says-no/</loc><lastmod>2026-08-14T20:11:13+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/17/one-house-two-houses-or-three-the-changing-tax-story-of-home-ownership/</loc><lastmod>2026-08-17T20:26:22+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/17/129-days-late-but-not-too-late-nagpur-itat-directed-cit-a-to-decide-the-case-on-merits-after-providing-an-opportunity-of-hearing-to-the-assessee/</loc><lastmod>2026-08-17T20:26:22+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/17/income-tax-reassessment-notice-issued-to-a-dead-person-itat-nagpur-restores-case-to-cita/</loc><lastmod>2026-08-17T20:26:22+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/18/rejected-of-application-done-under-section-1192b-application-is-it-appealable/</loc><lastmod>2026-08-18T20:29:37+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/18/87a-rebate-when-the-computer-said-no-nagpur-itat-said-yes/</loc><lastmod>2026-08-18T20:29:37+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/19/can-penalty-under-section-2711c-be-levied-on-estimated-bogus-purchase-additions-itat-says-no/</loc><lastmod>2026-08-19T20:33:36+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/19/cbdt-turns-its-attention-to-form-15cb-and-to-the-accountants-who-sign-it/</loc><lastmod>2026-08-19T20:33:36+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/20/once-an-inquiry-under-section-148aa-is-approved-the-assessing-officer-cannot-skip-it-chhattisgarh-high-court-quashes-reassessment/</loc><lastmod>2026-08-20T20:35:47+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/21/tdr-received-against-surrender-of-land-is-taxable-as-capital-gains-itat-bangalore/</loc><lastmod>2026-08-21T20:36:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/21/tds-deducted-but-not-deposited-by-employer-bombay-high-court-protects-the-deductee/</loc><lastmod>2026-08-21T20:36:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/22/delayed-form-10b-filing-cannot-deny-trust-exemption-if-filed-before-processing-itat-bangalore/</loc><lastmod>2026-08-22T20:37:04+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/22/section-50c-addition-cannot-survive-when-ao-fails-to-refer-valuation-dispute-to-dvo-itat/</loc><lastmod>2026-08-22T20:37:04+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/24/nephew-gifts-%e2%82%b91-65-crore-property-to-uncle-tax-free-gift-or-tax-trouble/</loc><lastmod>2026-08-24T21:29:58+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/25/section-54f-exemption-allowed-on-property-purchased-from-husband-itat-mumbai-says-genuine-tax-planning-is-not-tax-evasion/</loc><lastmod>2026-08-25T21:33:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/25/section-264-cannot-be-used-to-revive-a-missed-tax-claim-after-revision-deadline/</loc><lastmod>2026-08-25T21:33:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/25/section-69a-addition-cannot-be-sustained-without-proving-ownership-of-unexplained-money-itat-jaipur/</loc><lastmod>2026-08-25T21:33:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/25/failure-to-initiate-section-270a-penalty-cannot-alone-justify-section-263-revision-itat-ahmedabad/</loc><lastmod>2026-08-25T21:33:11+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/26/can-a-ca-claim-section-44ada-on-remuneration-received-as-a-working-partner-itat-delhi-says-yes/</loc><lastmod>2026-08-26T21:37:27+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/26/section-43ca-cannot-be-applied-to-land-sale-agreed-before-its-introduction-itat-jaipur/</loc><lastmod>2026-08-26T21:37:28+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/27/section-50c-cannot-reduce-section-54f-exemption-itat-chennai/</loc><lastmod>2026-08-27T21:40:54+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/28/cite-must-specify-the-exact-specified-violation-before-cancelling-trust-registration-itat-mumbai/</loc><lastmod>2026-08-28T21:44:22+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/28/section-80p-deduction-can-be-claimed-during-assessment-proceedings-even-if-not-claimed-in-itr-itat/</loc><lastmod>2026-08-28T21:44:22+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/29/itr-deadline-31-august-2026-points-to-remember/</loc><lastmod>2026-08-29T21:54:57+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/29/anonymous-donations-cannot-be-treated-as-unexplained-cash-credits-merely-because-donor-identity-is-unknown-itat/</loc><lastmod>2026-08-29T21:54:57+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/31/the-gift-has-changed-hands-but-has-its-tax-history-also-changed/</loc><lastmod>2026-08-31T21:58:21+00:00</lastmod></url><url><loc>https://gargraghav.in/2026/08/31/itr-bn-the-new-return-form-for-block-assessments/</loc><lastmod>2026-08-31T21:58:21+00:00</lastmod></url></urlset>
