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Latest Articles


8 Legal Ways to Save Income Tax in India for Business Owners & Freelancers

Income Tax : The article outlines practical methods through which business owners and professionals can legally minimise their tax burden. It h...

June 10, 2026 171 Views 0 comment Print

Section 54 Exemption for Capital Gains on Residential Property Transfer

Income Tax : Section 54 grants exemption on long-term capital gains from the sale of a residential house because the proceeds are reinvested in...

June 10, 2026 95424 Views 4 comments Print

E-Payment of Direct Taxes: Simplifying Tax Payments

Income Tax : The Income-tax Act mandates e-payment of direct taxes for companies and taxpayers covered under Section 44AB, while others may opt...

June 10, 2026 9978 Views 0 comment Print

All about Form 16 and 16A of TDS

Income Tax : Form 16 and Form 16A serve distinct purposes under the TDS framework, with Form 16 relating to salary income and Form 16A covering...

June 10, 2026 26649 Views 1 comment Print

Permanent Account Number (PAN)

Income Tax : Permanent Account Number (PAN) serves as a unique identifier enabling the Income-tax Department to track tax payments, returns, TD...

June 10, 2026 599058 Views 11 comments 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 6031 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 225 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 1593 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 3690 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 3954 Views 0 comment Print


Latest Judiciary


Benami Appeals Restoration Upheld as Tribunal Acted on SC’s Review Order

Income Tax : The Rajasthan High Court held that an order restoring appeals through review proceedings is not separately appealable under the Be...

June 10, 2026 45 Views 0 comment Print

Nominal Members No Bar to Section 80P Deduction; ITAT Sends Cooperative Society’s Claim Back for Fresh Examination

Income Tax : The Tribunal found that the authorities below failed to properly apply the principles governing section 80P deductions relating to...

June 10, 2026 6 Views 0 comment Print

Bangalore ITAT: Excess Stock Found During Survey Is Business Income, Not Deemed Income u/s 69A

Income Tax : The ruling emphasizes that undisclosed business receipts and stock arising from an existing business cannot automatically be chara...

June 10, 2026 72 Views 0 comment Print

ITAT deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material

Income Tax : Addition of ₹90 lakh made under section 69A towards alleged cash payment for purchase of property as well as the addition made u...

June 10, 2026 54 Views 0 comment Print

Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned

Income Tax : The Tribunal noted that donations to Swachh Bharat Kosh and Clean Ganga Fund made towards CSR obligations are specifically exclude...

June 10, 2026 63 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 44532 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 561 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 483 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 205 Bars Tax Recovery from Employees Despite TDS Default: Bombay HC

January 10, 2026 1482 Views 0 comment Print

The issue was whether employees can be taxed when employers deduct but do not deposit TDS. The Court held Section 205 absolutely bars such recovery, placing liability only on employers.

Employees Liable for Tax If Employer Fails to Deposit TDS: Kerala HC

January 10, 2026 6579 Views 0 comment Print

The issue was whether employees are protected when TDS is deducted but not remitted. The Court held tax remains payable as no credit arises without deposit.

Delay in Filing Form 10B Condoned by High Court

January 10, 2026 522 Views 0 comment Print

The issue was a 44-day delay in filing Form 10B by a charitable trust. The Court held the delay was due to genuine hardship and directed acceptance of the form.

Reassessment Quashed for Ignoring Objections to Reopening

January 10, 2026 810 Views 0 comment Print

The issue was whether reassessment could proceed without disposing of objections to recorded reasons. The Court held that failure to decide objections vitiates the entire reassessment.

Technical Lapse in E-Filing Cannot Deny Statutory Benefit: Karnataka HC

January 10, 2026 594 Views 0 comment Print

The Court examined rejection of condonation for delayed e-filing despite acceptance of related delays. It ruled that authorities must consider genuine hardship and cannot deny relief on a purely technical ground.

Reassessment Notices Beyond Surviving Time Quashed by High Court

January 10, 2026 663 Views 0 comment Print

The issue was whether reassessment notices issued after the permissible surviving period were valid. The Court held they were time-barred and quashed them, reinforcing strict adherence to limitation rules.

Section 269SS Inapplicable to One-Time Cash Payment on Sale Deed: ITAT Chandigarh

January 10, 2026 10899 Views 0 comment Print

The ruling clarifies that specified sum under section 269SS refers to advances linked to property transfers. Cash received as final consideration at registration cannot trigger penalty under section 271D.

Unexplained Jewellery Addition Scaled Down on Human Probability

January 10, 2026 618 Views 0 comment Print

The Tribunal applied common sense to accept that some jewellery belonged to visiting relatives. It granted partial deletion, stressing that complete relief requires corroborative evidence.

Employee Not Liable for Employer’s Failure to Deposit Salary TDS: ITAT Patna

January 10, 2026 1140 Views 0 comment Print

The tribunal rejected demand raised solely due to Form 26AS mismatch caused by employer non-deposit of TDS. The key principle is that employees cannot be penalised for failures beyond their control.

Why High Courts Cannot Revisit Facts Under Income Tax Section 260A

January 9, 2026 1179 Views 0 comment Print

The issue is when High Courts can entertain appeals against ITAT orders. The key takeaway is that only debatable, material legal questions—not factual disputes—permit appellate scrutiny.

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