Month: March 2026

Recent Posts

• Builder’s Cash Receipts: When Can Unexplained On-Money Be Taxed Under Section 69A?
• Telangana HC Sets Aside GAAR on ₹49 Crore Bonus-Stripping Loss: On-Market Share Trades Are Not an “Arrangement”
• Doctor’s Entire Gross Professional Receipts Cannot Be Taxed as Net Income Merely Because Return Was Not Filed: ITAT Chennai
• GST Interest on Retrospective Price Escalation: Can Additional Consideration for Earlier Supplies Attract Interest?
• ₹1.97 Crore in a Minor’s Name, Already Clubbed With Father: Madras High Court Quashes Reassessment Against Minor
• Delay in Filing Form 10B: Can a Charitable Trust Still Claim Exemption under Section 11?
• 6 GOLDEN RULES OF TAX PLANNING – Tax Planning Has Changed – Has Your Strategy Changed?
• Destruction of Source of Income: Supreme Court Clarifies When Compensation Becomes a Capital Receipt
• Diversion of Income by Overriding Title: When Income Never Becomes the Assessee’s Income
• Bombay High Court: Income Tax Department Cannot Take a Contrary Stand After Consistently Accepting the Same Position