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

Reassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof

ITR Forms AY 2026–27: 8 Big Changes Every Taxpayer Must Know Before Filing Returns

Late Fee for Tax Audit Report as introduced by the Finance Act 2026: Will It Apply to FY 2025–26 or FY 2026–27 onwards

Section 153C Proceedings Quashed: ITAT Pune Rules Separate Satisfaction for Each Year is Mandatory

WhatsApp Chats & SMS as Evidence in Tax Search? ITAT Delhi Draws a Clear Line

Cases where returned income exceeds ₹15 lakh must be handled by the ACIT or higher authorities Not doing so would render Assessment void ab-initio

Cross Examination in Income Tax Assessment: Your Strongest Weapon Against Wrong Additions

Paying Rent to Spouses or Parents? HRA Claims Under Scanner

Think Before You Click Submit: ITR Forms Get Smarter

Beneficial Circulars Cannot Be Restricted by Year: Delhi High Court Expands Relief of CBDT Circular for charitable Trusts

silence Does Not Mean Ignorance: Telangana High Court Quashes Reopening

Presumptive Tax Filers Must Disclose Investments In ITR-4 Sugam

TDS Credit Cannot Be Denied for 26AS Mismatch: ITAT Hyderabad Sets the Record Straight

Bogus Purchases: Only Profit Element Taxable, Not Entire Purchase – Bombay High Court

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