DTAA Compliance Gets Stricter: Form 10F Now Mandatory for All Treaty Claims

Reassessment Fails Without 143(2): Delayed Return in response to notice under section 148 Cannot Be Ignored

Section 69A Cannot Be Invoked on Explained Cash Re-Deposits: ITAT Clarifies Law

No Tax on Old Deal done prior to enactment of law: ITAT Rules Section 56(2)(x) Cannot Apply Retrospectively

Virtual Presence Is Not Physical Presence: Bombay High Court Draws a Clear Boundary

Foreign assets disclosure scheme 2026

No Cross-Examination, No Case: ITAT Mumbai Strikes Down Additions Based on Third-Party Statements

Penalty on Surrendered Income During Survey: Is It Legally Sustainable?

Changes in ITR-1 (Sahaj) Form for AY 2026-27: Bigger Scope, Tighter Compliance

Bogus Purchase Allegations Collapse Without Evidence: ITAT

Income-tax Rules, 2026: Relief for Salaried Taxpayers – or Rethinking of Policy? (Part–4)

Wife Seeking Husband’s ITR under RTI? Karnataka HC Draws a Clear Line

Section 292BC: A Game-Changer to Neutralise Technical Defects in Tax Approvals

Section 221 Penalty: Time Limit, Mandatory Order & Approval Requirement Explained

BSNL VRS Compensation Held Fully Exempt – ITAT Pune Treats It as Retrenchment u/s 10(10B)

Unsigned ‘Dumb Document’ Not Incriminating Material – 153C Proceedings Quashed

Section 221 Penalty: When Delay in Tax Payment Becomes Costly

10% Deposit for Stay of Demand in Budget 2026 – Full Analysis, Applicability & Strategy