Month: January 2026
2,388 articlesIncome Tax
Income Tax
Demonetisation Cash Deposits Explained by Recorded Cash Sales: ITAT Delhi Deletes Addition
Fema / RBI
Fema / RBI
RBI (Priority Sector Lending – Targets and Classification) (Amendment) Directions, 2026
Income Tax
Income Tax
Late Fee u/s 234E Deleted – Provision Not Applicable to TDS Periods Prior to 01.06.2015
Fema / RBI
Fema / RBI
RBI Issues Guidelines for Export Credit Interest Subvention Scheme
Income Tax
Income Tax
Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition
Income Tax
Income Tax
Section 148 Notice Invalid Because TOLA Extension Did Not Apply
Income Tax
Income Tax
ESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi
Income Tax
Income Tax
Entire Bogus Purchase Cannot Be Added: ITAT Limits Taxation to Profit Element
Income Tax
Income Tax
ITAT Mumbai Deletes ₹37 Lakh 271D Penalty: Third-Party Statements Insufficient
Income Tax
Income Tax
Mere Wrong Audit Report Entry Can’t Justify U/s 143(1) Disallowance: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata Strikes Down Assessment for Lack of Jurisdiction Based on CBDT Limits
Income Tax
Income Tax
Small Stamp Duty Variations Cannot Trigger Section 56(2)(vii)(b) Deemed Income
Income Tax
Income Tax
Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi
Income Tax
Income Tax
