Month: February 2026
2,248 articlesGoods and Services Tax
Goods and Services Tax
Taxation of Digital Economy in India: Challenges under Income-tax Act and GST
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Income Tax
Income Tax
Budget 2026 Breaks Tradition With First-Ever Sunday Presentation
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Corporate Law
Corporate Law
Interim SARFAESI Restraint Leads to Direction for Speedy Securitization Hearing
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Income Tax
Income Tax
Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
CA, CS, CMA
CA, CS, CMA
ICAI President’s Message – February 2026
Corporate Law
Corporate Law
