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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 1 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 201 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 897 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 3849 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 132 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 45672 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


No PAN, No Problem: ITAT Delhi Accepts Low-Wage Worker Salary Payments in Cash

August 6, 2025 615 Views 0 comment Print

ITAT Delhi has deleted a disallowance of cash salary payments, finding that assessee had provided sufficient employee details that were not properly considered by tax authorities.

Disallowance Under Rule 8D Valid When No satisfactory explanation given

August 6, 2025 456 Views 0 comment Print

The Kolkata ITAT upheld a Section 14A disallowance, stating there was no breach of natural justice when the AO invoked Rule 8D(2)(iii) after the assessee’s reply was considered.

Employee Embezzlement Loss Allowable as Business Deduction in Year of Discovery: ITAT Mumbai

August 6, 2025 1062 Views 0 comment Print

The ITAT Mumbai has ruled that an employee embezzlement loss is a business deduction, confirming it can be claimed in the year of discovery as per a CBDT circular.

GST Order Hidden Under Wrong Portal Tab, Fresh Hearing Directed by Allahabad HC

August 6, 2025 369 Views 0 comment Print

Allahabad HC rules Income Tax Department lacked proof of proper order upload, allowing Shri Bala Ji Stone Works to treat SCN as final notice for a new reply.

Investment by Husband Can’t Be Taxed in Wife’s Hands – Addition for Joint Property Deleted

August 6, 2025 1191 Views 0 comment Print

ITAT Ahmedabad ruled on Naliniben Dipakbhai Patel vs ITO, deleting an addition under Section 69A, stating investment source investigation belongs to the actual investor.

Presumptive Taxation: 44AD & 44ADA for Small Businesses & Professionals

August 6, 2025 8679 Views 1 comment Print

This guide explains key sections of the Indian Income Tax Act (44AA, 44AB, 44AD, 44ADA), covering rules for account maintenance, tax audits, and presumptive taxation.

ITAT Patna Restores Appeal After NFAC Passed Ex-Parte Order Without Hearing Assessee

August 6, 2025 288 Views 0 comment Print

ITAT Patna condones delay, restores assessee’s tax appeal for re-adjudication by NFAC, citing lack of opportunity to be heard.

Domain registration & web hosting not taxable as royalty under India-UAE DTAA

August 6, 2025 783 Views 0 comment Print

ITAT Delhi rules that domain registration and web hosting fees are not taxable as royalty under India-UAE DTAA, citing key judicial precedents.

ITAT Cuttack: Delay Not Intentional, CIT(A) Must Rehear Taxpayer on Merits

August 6, 2025 435 Views 0 comment Print

ITAT Cuttack condones 99-day delay in tax appeals due to personal problems, remanding cases for fresh adjudication based on Supreme Court precedent.

Ex-Parte Dismissal Set Aside: ITAT Kolkata Restores Appeal on Rs. 96.44 Lakh JDA Capital Gain Issue

August 6, 2025 447 Views 0 comment Print

Kolkata ITAT remands Kaushalya Devi’s capital gains tax appeal to CIT(A) for re-adjudication, citing natural justice after ex-parte dismissal over a land development agreement.

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