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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 114 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 183 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 5691 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 855 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 282 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 1626 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 3969 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 69 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 75 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 2397 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 51 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 111 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 45600 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


CIT cannot reject Section 12AB Registration by non speaking & reasoned order

September 7, 2025 645 Views 0 comment Print

The Income Tax Appellate Tribunal in Visakhapatnam has set aside an order by the CIT(Exemptions) that denied permanent registration to Bethany Chapel, citing a lack of detailed reasons and violating the principles of natural justice.

Advance receivables qualify as application of income u/s 11(2): ITAT Chandigarh

September 7, 2025 531 Views 0 comment Print

ITAT Chandigarh rules advance receivables qualify as application of income u/s 11(2), deleting Rs.56,947 shortfall and directing AO to accept claim.

ITAT quashes CIT(A) order after CPC rectifies surcharge on dividend from 37% to 15%

September 7, 2025 720 Views 0 comment Print

The ITAT Delhi has set aside an order that levied an excessive 37% surcharge on the dividend income of Srijan Family Trust, confirming the correct rate is 15%.

ITAT Allows Club Membership Fees, Disallows Food & Beverage Costs at club

September 7, 2025 1563 Views 0 comment Print

The Income Tax Appellate Tribunal (ITAT) Mumbai has provided relief to Axis Finance Limited by ruling that club membership and subscription fees paid for employees are a valid business expense under Section 37(1) of the Income-tax Act.

ITAT Remands Case After Tax Preparer Updates ITR with higher Income Without Consent

September 7, 2025 612 Views 0 comment Print

The ITAT Pune has remanded the case of Nazneen Parvez Memon, citing a tax preparer’s error that led to a drastically inflated income declaration without the assessee’s knowledge.

Snack Vendor Cash Deposits Verified; ITAT Deletes Addition as Source proved

September 7, 2025 354 Views 0 comment Print

The Income-tax Appellate Tribunal (ITAT) in Chandigarh has ruled in favor of an assessee, deleting a significant cash deposit addition made by the Assessing Officer.

Co-op Society Seeks FD Release to pay Income Tax; Uttarakhand HC Leaves It to Registrar

September 7, 2025 378 Views 0 comment Print

Uttarakhand HC has declined to order unblocking of fixed deposits for Garhwal Sainik Sahkari Samiti Ltd., leaving decision to Registrar of Cooperative Societies.

Delhi HC Quashes Income Tax Notice Pending FCRA certificate cancellation Challenge

September 7, 2025 780 Views 0 comment Print

Delhi High Court has set aside a tax department notice to cancel a foundation’s tax registration, ruling it was premature while an FCRA cancellation challenge is pending.

Late Employee PF/ESI Contribution Payments Not Deductible: ITAT Chandigarh

September 7, 2025 735 Views 0 comment Print

The ITAT Chandigarh has ruled that late payments of employees’ PF and ESI contributions are not deductible, upholding the principle from the Supreme Court’s Checkmate Services case.

ITAT Delhi Deletes Disallowance of Royalty Expenses Applying Consistency Principle

September 7, 2025 363 Views 0 comment Print

The ITAT Delhi deletes a ₹17.95 lakh tax addition on royalty expenses for Travel Food Services, applying the principle of consistency from previous years’ decisions.

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