Latest Posts
Everything published on TaxGuru, newest first.
199,883 articles
Income Tax

Income Tax
Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
Income Tax

Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax

Income Tax
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Income Tax

Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Fema / RBI

Fema / RBI
RBI (Small Finance Banks – Concentration Risk Management) Amendment Directions, 2026
Income Tax

Income Tax
Addition u/s 69A Partly Sustained – Disallowance Restricted to 10%
Income Tax

Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax

Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax

Income Tax
Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
Income Tax

Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax

Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax

Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax

Income Tax
Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity
Income Tax

Income Tax
Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
Income Tax

Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax

Income Tax
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
Income Tax

Income Tax
ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
Corporate Law

Corporate Law
Attachment Under PMLA Cannot Be Quashed in Writ When Statutory Process Is Underway
Corporate Law

Corporate Law
Jharkhand Gramin Bank Invites Retired Officers as Concurrent Auditors
Goods and Services Tax

Goods and Services Tax
