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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 147 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 906 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 87 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 96 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 4257 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 78 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 138 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 45693 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 507 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


Section 11 exemption cannot be denied for delay in Audit Report (Form 12B) submission

March 15, 2024 1215 Views 0 comment Print

Learn about the ITAT Ahmedabad ruling in Karma Falya Trust vs. DCIT case, granting exemption under Section 11 of the Income Tax Act for delay in filing the audit report.

Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders

March 15, 2024 792 Views 0 comment Print

Kerala High Court rules that personal hearing is mandatory before passing an order under Section 148A(d) of the Income Tax Act.

Electronic data collected in violation of Digital Evidence Investigation Manual is unsustainable

March 15, 2024 2172 Views 0 comment Print

Madras High Court held that digital data collected by the department in the course of search and seizure without following the Digital Evidence Investigation Manual issued by CBDT makes the entire search and seizure unsustainable and ab initio bad

Form 10BA filing Mandatory to claim Section 80GG Deduction: ITAT Bangalore

March 15, 2024 1617 Views 0 comment Print

ITAT Bangalore rules that submission of Income Tax Form No. 10BA is necessary for claiming deduction under Section 80GG. Details of the case explained.

Final assessment order invalid as AO failed to pass draft assessment order as required u/s 144C(1): ITAT Delhi

March 15, 2024 2004 Views 0 comment Print

ITAT Delhi held that assessee qualifying as an eligible assessee, AO is mandatory required to first pass a draft assessment order as per section 144C(1) of the Income Tax Act. Passing of assessment order without following the mandatory requirement results in invalidation of final assessment order.

Granting statutory approval u/s. 153D without application of mind invalids entire search proceeding: ITAT Delhi

March 15, 2024 1026 Views 0 comment Print

ITAT Delhi held that statutory approval given by a quasi judicial authority (here, JCIT) without due application of mind as contemplated in section 153D of the Income Tax Act would be fatal to the entire search assessment proceedings.

Advance tax e-campaign based on significant transactions

March 14, 2024 2826 Views 0 comment Print

Explore an e-campaign by the Income Tax Department on significant transactions and advance tax payments. Learn about advance tax, payment methods, and late payment interest.

Application under Section 12A: CoC’s Discretion to Evaluate Settlement Proposal

March 14, 2024 1170 Views 0 comment Print

In Shaji Purushothaman vs. Union Bank of India, the CoC can evaluate an applicant’s settlement proposal under Section 12A against the approved resolution plan.

Whether Automation has helped either Income Tax Assessees or Department

March 14, 2024 4926 Views 2 comments Print

Explore the effects of automation on taxpayers and the Income Tax Department. Discover the challenges, benefits, and areas for improvement in this detailed analysis.

No Section 271FA penalty for delay in filing SFT return for genuine reasons

March 14, 2024 2163 Views 0 comment Print

Explore the detailed analysis of the penalty imposed on Jhalawar Kendriya Sahakari Bank Ltd. by ITAT Jaipur in the case against ADIT (I&CI) for the assessment year 2019-20.

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