Month: September 2026
1,477 articlesIncome Tax

Income Tax
Assured-Margin Model: Nil Valuation of Real Services Leads to Double TP Adjustment
Corporate Law

Corporate Law
SC: Security Advance Is Earnest Money, Liable to Forfeiture; Refund Requires Specific Prayer
Income Tax

Income Tax
Low Income Doesn’t Mean Low Creditworthiness: AO Must Investigate U/s 68
Income Tax

Income Tax
ITAT Mumbai Restricts Section 271AAB Penalty on Unreconciled Jewellery to 10%
Income Tax

Income Tax
ITAT Ahmedabad Allows Section 87A Rebate on STCG under Section 111A for AY 2025-26
Income Tax

Income Tax
ITAT Deletes Section 68 Addition on Trade Creditors, Rejects Profit Estimation
Income Tax

Income Tax
Profit Below ₹50 Lakh Bars Reopening Beyond 3 Years: ITAT Delhi
Fema / RBI

Fema / RBI
SC Upholds RBI’s 5-Year Supersession Power u/s 36AAA Over Co-op Banks
Income Tax

Income Tax
Bona Fide Short Delay with Diligent Pursuit in Tax Appeal Deserves Condonation: HP HC
Corporate Law

Corporate Law
SC Directs NOIDA to Waive Developer’s Delay Penalty, Excludes It from CIRP Costs
Income Tax

Income Tax
Section 80C Claim via Revised Return allowed under Section 119(2)(b): ITAT Ahmedabad
Income Tax

Income Tax
Survey Surrender is Business Income, ITAT Chandigarh Rejects 115BBE Rate
Income Tax

Income Tax
ITAT Deletes Section 50C Addition as 10% Tolerance Limit Applies Retrospectively
Income Tax

Income Tax
