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Latest Articles


Section 62(4) of Income-tax Act 2025: Closed List of Specified Professions Remains Unreformed

Income Tax : The Income-tax Act, 2025 continues the old specified professions framework without addressing longstanding classification issues. ...

June 11, 2026 144 Views 0 comment Print

SC Order Settled the issue of Taxability of International Software Supply Transactions?

Income Tax : The Supreme Court dismissed the Revenue's review petitions and reiterated that payments for off-the-shelf software do not constitu...

June 11, 2026 204 Views 0 comment Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : A detailed overview of limitation periods prescribed under the Income-tax Act reveals how missing statutory deadlines can lead to ...

June 11, 2026 5694 Views 1 comment Print

ITR Filing 2026: Important Due Dates, Budget 2026 Updates & Strategies

Income Tax : Budget 2026 has extended the due dates for ITR-3, ITR-4, and revised returns, offering taxpayers greater flexibility. Understandin...

June 10, 2026 903 Views 0 comment Print

Sikkim: India’s Only Income Tax-Free State and the Law Behind It

Income Tax : Relocating to Sikkim does not automatically exempt you from income tax. This article explains who qualifies under Section 10(26AAA...

June 10, 2026 300 Views 0 comment Print


Latest News


Income Tax Superintendent Caught by CBI in Bribery Case Linked to PAN Deletion

Income Tax : The CBI apprehended an Income Tax Office Superintendent in Odisha after he was allegedly caught accepting a bribe for deleting a d...

June 6, 2026 6070 Views 0 comment Print

ITAT Prioritizes Old Appeals as Rising Pendency Requires Urgent Disposal Measures

Income Tax : The Income Tax Appellate Tribunal has proposed a priority disposal mechanism for appeals filed up to and including 2022 in respons...

June 5, 2026 231 Views 0 comment Print

Request for Rationalisation and Merger of TDS Return Codes 1023 & 1024

Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...

June 4, 2026 1632 Views 0 comment Print

Reduce CASS 2026 Scrutiny Cases Due to New Income Tax Act Transition Challenges: ITGOA

Income Tax : Association requested CBDT to rationalize CASS 2026 case selection considering the administrative burden caused by implementation ...

May 21, 2026 3747 Views 1 comment Print

Representation for timely release of e-filing utilities for ITR for AY 2026-27

Income Tax : KSCAA requested the CBDT to release e-filing utilities and schemas for AY 2026-27 without delay, stating that pending utilities ar...

May 13, 2026 3975 Views 0 comment Print


Latest Judiciary


ITAT Deletes Section 69 Addition as Seized Loose Document Lacked Corroborative Evidence

Income Tax : The Tribunal held that an incomplete document recovered from an employee's laptop could not justify an addition under Section 69 w...

June 11, 2026 78 Views 0 comment Print

Capital Spending on School Infrastructure is Application of Income: ITAT Delhi

Income Tax : The ITAT held that once registration under Section 12AB was ultimately granted on the basis of the original application, the doctr...

June 11, 2026 84 Views 0 comment Print

CA Acting as Conduit for Clients’ Tax Payments Cannot Be Taxed on Deposits: ITAT Chennai

Income Tax : The ITAT Chennai ruled that funds received by a Chartered Accountant for remitting clients' taxes could not be treated as unexplai...

June 11, 2026 4065 Views 0 comment Print

Revised Return Not Essential Before Appellate Authorities for Additional Tax Claims

Income Tax : ITAT Mumbai held that appellate forums can entertain additional claims even without a revised return. The matter was remanded to t...

June 11, 2026 60 Views 0 comment Print

Daughter’s Bank Account Can’t Be Frozen for Father’s Tax Dues: Telangana HC

Income Tax : The Telangana High Court held that recovery proceedings under Section 226(3) cannot automatically extend to a daughter's bank acco...

June 11, 2026 135 Views 0 comment Print


Latest Notifications


CBDT Issues Complete Income Tax Scrutiny Guidelines for FY 2026-27

Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...

June 7, 2026 45681 Views 1 comment Print

Income-Tax (Amendment) Commencement Ordinance, 2026

Income Tax : The Ordinance exempts interest income and capital gains arising from Government securities for Foreign Institutional Investors and...

June 6, 2026 582 Views 0 comment Print

CBDT Notifies Infrastructure Sub-Sectors as Eligible Businesses Under Income Tax Act 2025

Income Tax : The Central Government has specified infrastructure sub-sectors from the Updated Harmonised Master List as eligible businesses und...

June 2, 2026 501 Views 0 comment Print

CBDT Approves National Institute of Advanced Studies as Scientific Research Institution  

Income Tax : CBDT has granted scientific research approval under the Income-tax Act, 2025, enabling eligible donations to qualify for tax benef...

May 30, 2026 165 Views 0 comment Print

CBDT Approves S. Nijalingappa Sugar Institute for Scientific Research Tax Benefit Eligibility 

Income Tax : CBDT has granted scientific research approval under the Income-tax Act, 2025, allowing eligible donations to qualify for tax benef...

May 30, 2026 138 Views 0 comment Print


Non-resident’s salary/allowances for services rendered abroad not taxable in India

May 23, 2024 5628 Views 0 comment Print

ITAT Delhi rules non-resident’s salary for services rendered abroad not taxable in India, providing significant relief under India-Australia DTAA.

When Material from a Search Triggers Reassessment: Section 153C, Not 148, Applies

May 23, 2024 3108 Views 0 comment Print

Detailed analysis of the Rajasthan High Court decision in Tirupati Construction Company vs ITO, highlighting the legal nuances of reopening assessments under Sections 148 and 153C.

Non-appearance of directors cannot form sole basis for Section 68 addition

May 23, 2024 1905 Views 0 comment Print

ITAT Kolkata rules in favor of Sati Promoters Pvt. Ltd., deleting Rs. 1.98 Cr Section 68 addition due to AO’s reliance on non-production of subscribing company directors.

No Section 69A Addition for Monies Recorded in Bank Statements: ITAT Bangalore

May 23, 2024 9681 Views 0 comment Print

Understand the ITAT Bangalore ruling on Sudarshan Purushothama Vs ITO, where addition u/s. 69A of the Income Tax Act was contested regarding bank statement monies.

Section 11 Exemption can’t Be denied for Meager Profit from Public Utility Services

May 22, 2024 528 Views 0 comment Print

ITAT Kolkata rules in favor of Institute of Indian Foundrymen, directing AO to allow tax exemption under Section 11 of the Income Tax Act for meager profits from public utility services.

TDS Return Filing in Form 24Q Instead of 26Q Shouldn’t Attract Late Fees if No Revenue Loss

May 22, 2024 4245 Views 0 comment Print

Read the detailed analysis of Birla Cement Works STFF Provident Fund’s appeal against the late fee imposed under section 234E of the Income Tax Act. ITAT Jodhpur’s order considered technical errors and the impact of COVID-19.

No Additions Based on Email Without Corroborative Evidence: ITAT Delhi

May 22, 2024 1173 Views 0 comment Print

Read the detailed analysis of Amit Katyal Vs DCIT (ITAT Delhi) where no corroborative evidence was found to prove a Rs. 5 crore payment, leading to deletion of the addition.

All deposits during demonetization should not be presumed unaccounted: ITAT Bangalore

May 22, 2024 1638 Views 0 comment Print

Discover why not every deposit during demonetization is deemed unaccounted cash. Detailed analysis of Narayanappa Munikrishnappa Vs ITO case remitted for fresh consideration by ITAT.

Co-op Society can claim section 80P(2)(d) deduction on Interest Income from Co-op Banks

May 22, 2024 11853 Views 0 comment Print

The ITAT Bangalore rules in favor of GSSS Credit Co-operative Society Limited, allowing interest income from co-operative banks to qualify for deduction under Section 80P(2)(d).

AO cannot reopen the assessment only on suspicion: ITAT Mumbai

May 22, 2024 4590 Views 0 comment Print

ITAT Mumbai rules in favor of V. K. Nanavaty Share and Stock Brokers Pvt. Ltd, quashing the reopening of assessment as wholly without jurisdiction under section 148 of the Income Tax Act.

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