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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 75 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 120 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 5676 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 768 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 273 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 6061 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 1620 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 3744 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 3969 Views 0 comment Print


Latest Judiciary


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 9 Views 0 comment Print

Bank Cannot Be Treated as TDS Defaulter for Complying With HC Orders

Income Tax : The Court held that an employer acting in accordance with interim judicial directions restraining TDS deduction cannot be treated ...

June 11, 2026 54 Views 0 comment Print

ITAT Deletes TDS Demand on LFC Payments as Bank Followed HC Orders

Income Tax : ITAT Ahmedabad held that a bank could not be treated as an assessee in default for non-deduction of TDS on LFC payments when it ac...

June 11, 2026 45 Views 0 comment Print

Telangana HC Upholds Rejection of Updated Return During Pending Scrutiny Assessment

Income Tax : The Telangana High Court held that an assessee cannot file an updated return under Section 139(8A) once assessment proceedings hav...

June 11, 2026 36 Views 0 comment Print

ITAT Quashes Assessments as Section 153D Approval Was Granted Mechanically

Income Tax : The Department argued that Section 292BC validated the approval despite alleged deficiencies, but the Tribunal rejected this conte...

June 11, 2026 66 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 45465 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 579 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 495 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 Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC

September 15, 2025 660 Views 0 comment Print

Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.

Income Tax: A legal & policy analysis: How system transformed- before & now

September 14, 2025 819 Views 0 comment Print

Explore the evolution of India’s income tax system, from the complex 1961 Act to modern digital platforms and faceless assessments, and its impact on taxpayers.

PF/ESI Deduction Denied for Late Deposit, Allowed for Holiday – 143(1) Adjustment Upheld

September 14, 2025 1617 Views 0 comment Print

Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due date falls on a public holiday.

Employees contribution to EPF & ESI to be made on or before due date as per respective labour law

September 14, 2025 1755 Views 0 comment Print

Delhi High Court held that employees contribution to Employees Provident Fund [EPF] or Employees State Insurance [ESI] is to be made on or before statutory due date set out in respective EPF/ESI Act.

Controversy on Section 153D Approvals Without Application of Mind

September 14, 2025 1620 Views 0 comment Print

Examine the legal disputes surrounding Section 153D approvals for tax assessments, including court rulings on mechanical approvals and their impact.

Madras HC Nixes Reassessment: Change of Opinion Cannot Justify Reopening

September 14, 2025 768 Views 0 comment Print

Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.

Income Tax Search: A Step-by-Step Procedure

September 14, 2025 2448 Views 0 comment Print

Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguards and rights of the taxpayer.

ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval

September 14, 2025 1269 Views 0 comment Print

ITAT Delhi quashes assessments under Section 153A due to “mechanical” Section 153D approval by the Additional CIT. The tribunal emphasized that this approval is a mandatory safeguard, not a mere formality, and its lack of application of mind renders assessments void.

Wrong ITR Form Not Fatal – Family Trust Not Taxable at MMR: ITAT Agra

September 14, 2025 876 Views 0 comment Print

Agra ITAT directs the AO to tax a private family trust at normal rates, not the MMR, after finding the trust’s incorrect tax form was a bona fide error.

ITAT Delhi Cuts Bogus Creditors Addition from ₹3.50 Cr to ₹45 Lakh

September 14, 2025 6102 Views 0 comment Print

Delhi ITAT reduces a Rs.3.50 Cr bogus creditor addition to Rs.45 lakh, ruling that purchases were genuine despite suspicious cash payments to unverified parties.

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