Reassessment Fails if Notice Beyond Surviving Limitation: ITAT Rajkot Applies Supreme Court Rule on Time-Barred Proceedings
Cash Deposit Addition Deleted Where Withdrawals Explained Source: ITAT Reiterates Principle on Cash Availability
Foreign Salary Credited to NRE Account Not Taxable in India: ITAT Ahmedabad Clarifies NRI Taxation Rule
Section 263 Revision Even After Reply Filed? ITAT Mumbai Ruling on Lack of Inquiry vs Inadequate Inquiry Explained
Form 15CA to be Replaced by Form 145? Big Changes Proposed in Foreign Remittance Reporting under New Income Tax Rules 2026
Union Budget 2026-27: Expanding Business Opportunities for Foreign Companies in Data Centres and Electronics Manufacturing
Raipur ITAT on Section 80GGC: No Disallowance Without Assessee-Specific Evidence in Political Donation Cases (AY 2019-20)
Rationalisation and Alignment in the Budget of Select Provisions of the Income-tax Act, 2025 with the Income-tax Act, 1961