Articles by Leena TheRaja

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Unexplained Cash Credits & Section 68: Tax Implications, Legal Battles and Key Judgments

  Leena TheRaja    14 February 2025 at 08:27

A variety of monetary credits like advances, deposits, gifts, and loans are included in the definition of cash credits.



Best Judgement Assessment - A Thoughtful Analysis!

  Leena TheRaja    24 May 2024 at 08:38

Section 144 of the Income Tax Act outlines the procedure for making assessments when a taxpayer fails to fulfill certain obligations, such as submitting returns or complying with notices issued by the Assessing Officer.




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