Related Party Transactions: Why Mere Disclosure Is Not Enough – ROC Penalty in Adani Power Case

Related Party Transactions: Why Mere Disclosure Is Not Enough – ROC Penalty in Adani Power Case

Silent Correction or Legislative Clarification? The Curious Case of “Person” vs “Persons” in the New Income Tax Act, 2025

Can Section 69C Be Invoked Merely Because Purchases Are Alleged to Be Bogus?

Assessment in the Name of a Deceased Person Is a Nullity: ITAT Allows Legal Ground Even If Not Raised Before CIT(A)

Can Penalty for Concealment Survive If Income Declared in Return Filed Under Section 148 Is Accepted? ITAT Chennai Says No

Income Tax Act, 2025 Replaces “May” with “Shall”: Has the Assessing Officer Lost His Discretion?

Has the Income-tax Act, 2025 Changed the Law on Capital Gains Exemption for Depreciable Assets?

Appeal Is Not a Mere Formality: ITAT Mumbai Reminds Authorities to Determine the Correct Tax Liability

Can the Income Tax Department Tax You for a Transaction That Never Happened? ITAT Says No

The New Capital Gain Formula: More Choice, More Confusion

Section 115BBE Controversy Nearing Closure: Rajasthan High Court Joins the Taxpayer Camp

ITAT Delhi Clarifies: Once Form 10-IE Is Filed, New Tax Regime Option Continues Unless Withdrawn

Demonetisation Tax Shock Gets a Reality Check: Rajasthan HC Rules 60% Tax Under Section 115BBE Not Applicable for AY 2017-18

Section 234C’s Hidden Cushion: The Lesser-Known 12% and 36% Advance Tax Rule

Foreign Assets, Reassessment & Non-Residents: ITAT Special Bench Clarifies the 16-Year Rule

Presumptive Taxation vs. Stamp Duty Valuation: ITAT Draws the Line Against Double Taxation

Presumptive Taxation vs. Stamp Duty Valuation: ITAT Draws the Line Against Double Taxation