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Latest Articles


FAQs on Annual Information System (AIS) & Taxpayer Information Summary (TIS)

Income Tax : Learn about the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS). Find out how to access them and what in...

August 23, 2024 3663 Views 1 comment Print

From Side Hustle to Tax Puzzle: A Freelancer’s Guide to Taxes

CA, CS, CMA : Discover the complexities of tax compliance for freelancers and gig workers, from understanding income sources to navigating legal...

June 8, 2024 1887 Views 3 comments Print

Updated Return of Income under Income-tax Act

Income Tax : Understand the concept of Updated Return under the Income-tax Act, its necessity, tax implications, and filing process. Get insigh...

March 11, 2024 4578 Views 0 comment Print

Obligation of Foreign Company to file Income Tax return of India

Income Tax : Explore the legal framework, exemptions, and compliance challenges surrounding the obligation of foreign companies to file income ...

February 8, 2024 10152 Views 0 comment Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : The Income-tax Act has prescribed time limit in respect of various procedures, applications, etc. (like time limit for filing an a...

November 3, 2023 3210 Views 1 comment Print


Latest News


Govt Identifies SAR of Hong Kong for Double Taxation Avoidance Agreement

Income Tax : The Central Government have notified the “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘s...

April 30, 2010 510 Views 0 comment Print


Latest Judiciary


FTC Denial for mere delayed form 67 submission not justified: ITAT Pune

Income Tax : ITAT Pune rules on Foreign Tax Credit (FTC) in JCIT (OSD) Vs Raj Surendra Mohan Hajela, addressing the delay in Form 67 submission...

February 23, 2025 504 Views 0 comment Print

Section 10 of CPC empowers HC to decide second appeal only on questions framed

Corporate Law : Smt. Syeda Rahimunnisa and Syed Hyder Hussaini are wife and husband whereas the respondent no. 1(a) to 1(f) are the legal heirs of...

February 19, 2025 147 Views 0 comment Print

Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP

Income Tax : ITAT Delhi held that advertisement and distribution revenue earned by Discovery Asia Inc. is taxable as per Mutual Agreement Resol...

February 7, 2025 129 Views 0 comment Print

AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme

Income Tax : Punjab and Haryana High Court held that the same assessing officer is required to pass an order under the new scheme after giving ...

January 31, 2025 333 Views 0 comment Print

Form 67 Filing Deadline is Directory, Not Mandatory: ITAT Amritsar

Income Tax : In the instant case, assessee had not filed any return within stipulated time framed u/s 139(1), but had filed the return u/s 139(...

January 21, 2025 141 Views 0 comment Print


Latest Notifications


CBDT Draft Rules For Grant Of Foreign Tax Credit U/s. 90/ 90A/ 91

Income Tax : The Income-tax Act, 1961 (the Act) provides that the Central Board of Direct Taxes may prescribe rules specifying the procedure fo...

April 18, 2016 5314 Views 0 comment Print

Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement among the Governments of SAARC Member States for avoidance of double taxation and mutual administrative assistance in tax matters

Income Tax : Notification No. 3/2011 - Income Tax WHEREAS the annexed Agreement among the Governments of SAARC (South Asian Association for Re...

January 10, 2011 1447 Views 0 comment Print

Notification No. 86/2010-Income Tax Dated 26/11/2010

Income Tax : Notification No. 86/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Gov...

November 26, 2010 610 Views 0 comment Print

Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland

Income Tax : Notification No. 36/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Gov...

May 20, 2010 1255 Views 0 comment Print

Notification No. 25/2010- Income Tax, dated 20-4-2010

Income Tax : Notification No. 25/2010-Income Tax In exercise of the powers conferred by Explanation 2 to section 90 of the Income-tax Act, 1961...

April 20, 2010 427 Views 0 comment Print


Revision u/s 263 justified as details not examined by AO: ITAT Mumbai

April 4, 2024 441 Views 0 comment Print

ITAT Mumbai held that non-examination of the details clearly makes the order of AO erroneous and prejudicial to the interest of revenue. Accordingly, PCIT correctly assumed the revisional jurisdiction under section 263 of the Income Tax Act.

Taxpayer possessing Tax Residency Certificate Eligible for DTAA Benefit: Kolkata ITAT

March 20, 2024 501 Views 0 comment Print

Debarghya Chattopadhaya vs DCIT – Kolkata ITAT rules taxpayer, possessing tax residency certificate and taxed in another contracting state, deserves treaty benefit u/s 90. Full analysis here.

Updated Return of Income under Income-tax Act

March 11, 2024 4578 Views 0 comment Print

Understand the concept of Updated Return under the Income-tax Act, its necessity, tax implications, and filing process. Get insights for timely compliance.

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

February 24, 2024 498 Views 0 comment Print

Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents.

Subscription, professional and training services not FTS hence not taxable: ITAT Delhi

February 13, 2024 1062 Views 0 comment Print

ITAT Delhi held that subscription, professional and training services rendered by the assessee do not fall within the definition of FTS under India-Netherland DTAA and, therefore, cannot be taxed in India.

Obligation of Foreign Company to file Income Tax return of India

February 8, 2024 10152 Views 0 comment Print

Explore the legal framework, exemptions, and compliance challenges surrounding the obligation of foreign companies to file income tax returns in India. Learn about transfer pricing requirements and the implications of non-compliance.

Section 248 Inapplicable to Tax Liability in Dividend Distribution by a Company

January 16, 2024 945 Views 0 comment Print

Explore the Madras High Court’s ruling on Section 248’s inapplicability to dividend declarations. Detailed analysis and implications of the judgment.

Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency

December 23, 2023 1203 Views 0 comment Print

ITAT Chennai held that disallowance of interest u/s 36(1)(iii) of the Income Tax Act on loans and advances given to subsidiary company unjustified as investment in subsidiary is purely for commercial expediency.

Denial of TDS credit to deductee due to non-deposit of TDS by deductor unjustified

December 21, 2023 4050 Views 1 comment Print

ITAT Kolkata held that once the TDS is deducted then the liability resulting from the non-deposit of TDS by the deductor cannot be fasten on the deductee. Hence, denial of TDS credit to deductee unjustified.

Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars

November 20, 2023 2352 Views 0 comment Print

Gujarat High Court held that initiation of penalty proceedings u/s 271(1)(c) of the Income Tax Act in the absence of any material to establish the concealing of income or furnishing inaccurate particulars unsustainable-in-law.

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