What is not taxable under section 5(2) cannot be brought to tax indirectly through a deeming fiction under section 69.

Delhi HC upheld Concurrent Jurisdiction of JAO/FAO for issuing notice under section 148

Profit on sale of assets is still taxable even if the block of assets continues to exist?

PF WITHDRAWAL SIMPLIFIED – FROM 13 RULES TO JUST 3

Applicability of Section 54F When Assessee Holds a Jointly-Owned Residential Property: Legal Analysis, Case Law, and ITAT Delhi Ruling in Kusum Sahgal v. ACIT

TCS on Motor Vehicles Above ₹10 Lakh: The Most Misunderstood Provision in Income Tax-And Why Even Second-Hand Dealers, Companies, Firms and Large Individuals Must Comply

Selling Inherited Property? Here Are the Top 5 Tax Rules You Must Know

Applicability of TDS on interchange fees and payment gateway charges?

ITAT Mumbai Deletes ₹10.84 Cr Addition Against Preity Zinta; Holds Loans Were Genuine, Not Unexplained Cash Credits

Digital communications or whatsapp Chat cannot by themselves, justify tax additions: ITAT

Foreign Tax Credit Timing Mismatch When the Foreign Country Follows a January to December Tax Year

Income-tax Act 2025: Mandatory Audit for Low-Margin Businesses Under Presumptive Scheme

Whether the reclassification of business loss as speculation loss constitutes “under-reporting of income” for applicability of penalty under section 270A?

Whether recording of satisfaction in the assessment order is a pre-condition for initiation of penalty u/s 271DA for violation of Section 269ST?

TDS credit cannot be denied merely on the ground that the said deduction is not reflected in Form 26AS: Mumbai ITAT

Procedural lapses in assessment cannot be overlooked: Agra ITAT set aside assessment as void ab-initio

Chartered Accountants will be eligible to be ITAT members without condition of 25 years experience fixed under Tribunal Reforms Act: Supreme Court

Partner can claim expenses against Remuneration from partnership firm – ITAT rules in favour of Former ICAI President Atul Gupta.