- Home
- »
- Saagarika Gopinath

Saagarika Gopinath
Final year BBA LLB( Hons) law student at Government Law College

How to Handle GST Department Audits: A Legal Perspective
Goods and Service Tax (GST) Audit can be simply understood as the scrutiny and verification of the documents, returns, and various records maintained...
ITAT Delhi Deletes Rs. 24 Lakh Addition, due to Absence of AO’s Justification for Rejecting Assessee’s Explanation [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted Rs. 24 lakhs addition made on cash deposits, as the assessing officer failed to provide justification as to why the assessee’s...
ITAT Upholds CIT(A)’s Order Allowing 50% Depreciation on CNC Lathe Used Prior to Detection of Defect [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)]’s Order Allowing 50% Depreciation on CNC Lathe Used Prior to Detection of...
ITAT Restores Cash Deposit Addition to AO for Fresh Examination after Assessee clarifies Bank Account Ownership [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restores the cash deposit addition to the assessing officer (AO) for fresh examination after the assessee clarifies bank account ownership....
ITAT Confirms CIT(A)’s Deletion of Rs.1.82 Crore Addition as Revenue Fails to Produce Contrary Evidence [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) confirmed the Commissioner of Income Tax (Appeals) [CIT(A)]’s deletion of Rs. 1.82 crore addition as revenue failed to produce contrary...
“Cash Deposits Only results in ‘Reason to Suspect’, Not ‘Reason to Believe’”: ITAT Quashes Reassessment Proceedings for 2 AYs [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal quashed the reassessment proceedings for 2 assessment years (AY) as the bench noted that no returns had been filed on the cash deposits only...