Can a Charitable Trust File Form 121 If Income Is Below ₹3 Lakh? A Grey Area in TDS Law That Needs Clarity

103 CAs penalised. 85 debarred. Penalties up to ₹10 crore. A strong and consistent message to audit profession from NFRA since 2022.

80G Registration Denied Due to “Religious Objects”? ITAT Clarifies the Law Every Trust Must Know

Penalty u/s 271(1)(c) Cannot Be Levied for Mere Disallowance: ITAT Rajkot Clarifies the Law | Key Ruling in Pardes Dehydration Co HUF vs ITO

Old vs New Tax Regime (AY 2026-27): What You Actually Lose-and What You Still Keep

2913 Days Delay Condoned: Telangana High Court Puts Natural Justice Above Technicalities

Section 69A: ITAT Endorses a Balanced, Evidence-Based Approach over Blanket Additions

Commission paid to non-residents does not give rise to income chargeable to tax in India: ITAT Ahmedabad

Penalty for Foreign Asset Disclosure Cannot Be Imposed for Mere Technical Lapse: Bombay HC

Your income may be tax-free up to ₹12 lakh-but your cash flow still isn’t

Reassessment Quashed for Mechanical Approval: ITAT Rajkot Reinforces Safeguards Under Section 151

Section 143(1) Adjustments vs. Debatable Issues: ITAT Draws a Clear Line in PF/ESI Disallowance Case

Section 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement

Section 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration

Section 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah vs ITO

Section 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle

Are Email & Video Call Services “Rendered in India”? Bombay High Court Says – No

Bogus Purchases: 100% Addition or Only Profit Element? Supreme Court Settles the Law