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Reading the law as it lands.

Notes on judgments, amendments and assessment practice, written for people who will have to argue them. Published in long form, and in slide form for those who would rather see the structure than read the prose.

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2 pieces.

Real estate
07 September 2026

On-money addition without cross-examination: is it valid?

On-money addition u/s 69: ITAT Mumbai holds a search-based addition on a buyer cannot stand without cross-examining the witness relied on.

Procedure
17 August 2026

Which Act governs an appeal filed today?

The Income-tax Act, 2025 has been in force since 1 April 2026. A good deal of commentary says appeals filed after that date run on the new Act. Section 536(2)(c) says otherwise.

Analysis published here is general commentary on the law and is not advice on any matter. Positions stated reflect the law as at the date of writing.

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