Finance Bill 2026: Big Changes Proposed in Income-tax Procedure – Relief for Department or Trouble for Taxpayers?
Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (I) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961
A gift-even between spouses-must be backed by clear evidence of actual transfer, source of funds, and donor’s capacity
Timing Difference in Revenue Recognition Cannot Be Taxed Twice – ITAT Deletes ₹4.30 Cr Addition (Halcrow Group Ltd Case)
Whether provisions of the Evidence Act, with respect to digital evidence, are applicable to Income-tax proceedings?
Bombay High Court gives big relief to charitable trusts – No need for irrevocability clause in trust deed for registration
Stamp Duty Value Addition fails where agreement to sale was executed before introduction of Section 56(2)(x): ITAT
Full Section 54 Exemption Allowed Even Without Capital Gain Scheme Deposit – ITAT Gives Relief to Home Sellers
Clarification issued regarding certain email communications sent under the Advance Tax e-Campaign for AY 2026–27 (FY 2025–26)
Revision u/s 264 – PCIT bound to follow ITAT Special Bench: Tax on Deemed STCG u/s 50 at LTCG rate u/s 112