Income Tax : The Income Tax Act, 2025 replaces old reassessment provisions with Sections 279 to 286 and increases reopening timelines in certai...
Finance : The amended Finance Bill 2026 abolishes the Tax Recovery Officer’s power to arrest and detain taxpayers for recovery of dues. Th...
Income Tax : The article explains why advertisement expenses for brand building remain deductible under Section 37. Courts have consistently ru...
Income Tax : The article explains how Section 115BAE offers newly established co-operative societies a concessional 15% tax rate for manufactur...
Income Tax : The Income-tax Act, 2025 replaces old Sections 68 to 69D with a simplified sequential structure under Sections 102 to 106. The cha...
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 : ITAT Delhi held that the assessee was covered under the search proceedings even though its name did not specifically appear in the...
Income Tax : Bangalore ITAT ruled that only solar days and not cumulative man-days should be considered while determining the existence of a Pe...
Income Tax : SC examined nature of amounts received from an AOP and upheld findings that receipts constituted profit share rather than revenue ...
Income Tax : The Rajasthan High Court held that the benefit of Section 115BAA could not be denied when Form 10-IC was filed within the period p...
Income Tax : The Court held that the petitioner had no connection with the entities or individuals from whose devices the disputed material was...
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...
Income Tax : CBDT updated DIN rules to align with new provisions introduced under the Finance Act, 2026. The circular mandates DIN for most tax...
Income Tax : The CBDT introduced Form ITR-U to allow taxpayers to update previously filed returns. The amendment promotes voluntary compliance ...
Income Tax : The CBDT has substituted the ITR-V form to strengthen verification of electronically filed returns. The amendment enhances accurac...
Summary of appeal challenging CIT(A) order on income tax assessment for AY 2013-14. Key issues include Section 147 validity and profit estimation.
ITAT Delhi remits Vinod Kumar Garg’s 2012-13 tax assessment case back to AO for reevaluation. Key issues include unexplained investments and procedural lapses.
ITAT Delhi allows appeal against disallowance of contingent liabilities under Section 37, ruling no expenses were claimed in P&L Account for AY 2021-22.
ITAT Ahmedabad remands Bholaram Education Society’s tax appeal for fresh hearing after procedural lapses in notices and portal access issues.
The ITAT Delhi has remitted Pragya Thareja’s case for fresh adjudication by CIT(A) due to lack of detailed reasoning in the earlier order for AY 2014-15.
ITAT restores matter of trust registration under IT Act to CIT(E) for fresh consideration due to non-compliance with notices, after rejecting earlier application.
ITAT remands the matter of unsecured loan addition to CIT(A) for fresh consideration after non-admittance of evidence in the case of Amitkumar Patel.
ITAT remands case of ₹10.95 lakh addition due to non-compliance by consultant to CIT(A) for fresh hearing in Maheshkumar Patel’s appeal.
ITAT remands ₹42.26 lakh cash deposit case for fresh hearing, citing non-receipt of notices. Directions issued to AO for a detailed review and proper opportunity.
ITAT Delhi condones 1,030-day appeal delay caused by lack of knowledge about the e-filing system. Case sent back for reassessment under taxpayer compliance intent.
