Here is Portfolio page of Ankur, with all his work

AO held erroneous in invoking Sec. 43 for determining actual cost in deal.
Nov. 02, 2015
Assessee acquired business of EMD at slump price. AO found, assessee enhanced value of assets as WDV of assets shown & disallowed excess depreciation. On appeal, CIT(A) held, there was no question of evading tax liability by assessee even if lower depreciation was granted. On appeal, ITAT upheld order of CIT(A). On appeal, HC upheld CIT(A) & ITAT decision stating that assessee had no income for it to reduce its tax liabilities by way of transfer....
HC jurisdiction u/s 66 is merely advisory in appeal held SC.
Nov. 14, 2015
ITO held two entries in account books of assessee fictitious,& in computing their income disallowed assessees claim in respect of amounts. AAC held that transactions in cotton were not genuine & directed amount be excluded in computing assessees total income. On appeal Tribunal reversed AAC order. HC upheld it. On appeal SC held, jurisdiction of HC u/s 66 is merely advisory. HC does not sit in appeal over judgment of income-tax authorities.-0...
Sum paid by Co. to lessor was not revenue exp. made for working cap. asset, SC
Nov. 14, 2015
Assessee Co. acquired from State Govt. lease of limestone quarries for manufacture of cement. In a/c year Co. paid its lessor as per two covenants & claimed to deduct sum in computation of its business profits u/s 10(2)(xv). AAC, ITO & Tribunal rejected it. On reference HC upheld it. SC upheld it too holding that sum agreed to be paid by Co. to lessor was not revenue exp. which was made by Co. for working capital asset which it had acquired.-010366
Set-off claim of assessee disallowed by AO, allowed u/s 73 of I.T. Act by HC .
Dec. 11, 2015
Assessee was share broker & member of NSE & BSE Ltd. In return showed loss. Its set off claim was disallowed by AO as it was a pvt. Co. & not banking Co. CIT(A) upheld it. Tribunal held loss suffered as business loss. On appeal HC held, prohibit'n u/s 73 is attracted only to set off loss in speculative business against profit from other business, because loss from speculation business should be set off only from a profit of speculatio...
Sec.19 RTI Act more beneficial than Sec.18 to appeal if info denied to person,SC
Nov. 06, 2015
Application filed u/s 6 for obtaining information from SIO relating to magisterial enquiries. On non response complaint u/s 19(8) filed before CIO. Its decision was challenged in writ. HC held u/s 18, Commisioner has no power to direct SIO to furnish information. On appeal SC held, out of two procedure, between Sec.18 & 19, one u/s 19 is more beneficial to person who has been denied access to info. Appellants directed to file appeals u/s 19.-010600
AO order of withdrawl of benefit of investment allowance held incorrect by HC.
Nov. 02, 2015
Assessee was granted benefit of investment allowance u/s 32A. Under a scheme industrial units held by assessee were transferred to other companies. AO passed order u/s 32A(5) withdrawing benefit of investment allowance. On appeal CIT(A) allowed it. However, ITAT disallowed holding that scheme of arrangement did not result in 'transfer' u/s 32A(5). On appeal HC upheld ITAT decision holding that there was transfer within meaning of Section 32A(5). ...
Non obstante clause in Sec. 80-IA(5) overrides all proviso. held HC.
Dec. 08, 2015
Tribunal held, u/s 80-IA(5), while computing profits from eligible business for allowing deduct'n u/s 80-IB, deduct'n of losses set off against profits from other business was to be taken into considerat'n. On appeal HC held, non obstante clause in Sec. 80-IA(5) overrides all proviso. In absence of non obstante clause & because of non-obstante clause, set off amount against other income of assessee has to be ignored. Tribunal's order was upheld.-...
Section 66, 67(o) Finance Act held ultra vires to contitution, SC
Apr. 08, 2016
On writ HC held, Sec. 66, 67(o) of Finance Act, 1994 & other provisions related to Kalyana Mandapams & Mandap-Keepers to be intra vires of Constitution of India. On writ SC held, it has been a well established judicial principle that so long as legislation is in substance, on matter assigned to legislature enacting that statute, it must be held valid in its entirety even though it may trench upon matters beyond its competence.
As assessees business to earn money using its machinery, it was taxed u/s 2(5).
Nov. 09, 2015
Assessee manufactured silk cloth installed plant for dyeing silk yarn. Due to war could not obtain silk & make use of plant. EPTO included sum realized as rent in profits of business. ACC & Tribunal confirmed it on appeal. On reference HC held, income was not profits from business u/s 2(5) & can't be taxed as excess profits. On appeal SC reversed it, holding it normal activity of assessees business to earn money by making use of its ...
No explanation for delay in amending petition, could'nt be condoned, held HC.
Nov. 04, 2015
Writ petition filed by trustees.They expired during proceedings. New trustees took over. They filed application for amendment in petition. Delay took place due to which condonation of delay was sought on ground that AOR informed them that records were not available. HC held, comparing with other entries in register, found that rule in writ petition was not discharged for default. Delay of 32 years was unexplained, thus can't be condoned.