Income Tax : Income-tax Act, 2025 reorganises Chapter VI-A deductions into Chapter VIII from 1 April 2026 while largely retaining existing bene...
Income Tax : The article argues that the ITAT's interpretation of Sections 2(19AA) and 2(41A) overlooked the anti-surplusage canon, creating su...
CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Income Tax : The Income-tax Act does not prescribe a single definition of "relative" for all purposes. Different provisions such as Sections 13...
Income Tax : Understand when 1% TDS applies on purchase of immovable property under Section 194-IA. Learn the Rs. 50 lakh threshold, compliance...
Income Tax : The issue was complexity in the existing tax law. It was clarified that the new Act simplifies structure by reducing sections and ...
Income Tax : This webinar breaks down the major structural and conceptual changes introduced in the new Income Tax Act, 2025. It helps professi...
Income Tax : The government informed Parliament that taxpayer-specific details of income tax searches cannot be disclosed due to confidentialit...
Income Tax : The Government clarified that the new income tax search provision does not expand powers or permit AI-based digital surveillance, ...
Income Tax : The representation highlights large-scale pendency and administrative bottlenecks under Sections 12AB and 80G, urging immediate re...
Income Tax : Pune ITAT restored Sections 12AA/12AB registration, holding structured skill development constitutes education under Section 2(15)...
Income Tax : Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizanc...
Income Tax : ITAT Mumbai quashed reassessment after finding no Section 143(2) notice and that the AO issued a final order disguised as a draft ...
Income Tax : Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justif...
Income Tax : Gujarat HC quashed Section 148 reassessment as it was issued beyond Section 149 limitation, holding Section 152(3) applies to sear...
Income Tax : CBDT FAQs clarify Section 536 transition rules for summons, searches, recovery, penalties, pending 12AB/80G approvals and LDC/NDC ...
Income Tax : CBDT has approved a scientific research institution under the Income-tax Act, 2025 for tax years 2026-27 to 2030-31. The notificat...
Income Tax : CBDT has approved the University of Hyderabad for scientific research under Section 45 of the Income-tax Act, 2025. The approval i...
Income Tax : The Principal Chief Commissioner of Income Tax (Exemptions) approved the company under Section 35(1)(iia) for scientific research ...
Income Tax : The government enforced a tax collection assistance agreement with Japan effective from 8 July 2025. The notification enables cros...
Awadh Public School’s appeal dismissed by ITAT Lucknow due to 3299-day “unjustified delay” in filing, despite claims of counsel oversight.
Delhi ITAT rules business expenses with genuine payments and TDS cannot be disallowed solely for payees’ lack of GST registration.
The ITAT Chennai has remanded the case of Dr. Anbu Selvan vs. ITO, involving Rs. 50.5 lakh in unexplained money, back to the Assessing Officer. The Tribunal cited the AO’s failure to specify transaction details, allowing for fresh consideration.
Pune ITAT remands Bhai Vaidya Foundation’s 12A registration appeal, granting one final opportunity to address non-compliance and correct form errors.
The ITAT Rajkot has overturned the rejection of Khodiyar Gau Seva’s Section 12AB registration, citing procedural errors and remanding the case for fresh review.
Chennai ITAT remands Rs. 2.31 crore addition for cash deposits and S. 40(a) disallowance, directing AO to conduct fresh enquiry.
Nagpur ITAT quashes rejection of Bhartiya Sadvichar Prasarak Mandal’s Section 12AB registration, citing non-service of order and allowing the trust a fresh hearing opportunity.
ITAT Nagpur has partly allowed a taxpayer’s claim for indexed cost of improvement on a property, scaling down disallowance after finding some renovation expenses plausible.
Delhi High Court quashes Section 201 TDS notice against Conner Institute, ruling no default when payee obtained a lower deduction certificate, highlighting the prerequisite for such notices.
The Delhi High Court directs tax authorities to process TDS credit for AY 2007-08 based on taxpayer-provided details when TRACES data is unavailable, upholding taxpayer rights.
