Adv. Rakesh Gupta

The appeal before CIT(Appeals) is the first and most important appellate remedy for taxpayers. In my 17 years of practice, I have drafted over 500 appeals. The quality of your appeal drafting directly affects the outcome. Here is how to do it right. TIMELINE Appeal must be filed within 30 days of t... Show more

As someone who argues cases before the ITAT regularly, I want to highlight five judgments from 2025 that have shifted the ground on important tax issues. Every practitioner needs to be aware of these. 1. REASSESSMENT UNDER SECTION 148A — EXPANDED SAFEGUARDS The Mumbai ITAT in a landmark ruling held... Show more