Wife Seeking Husband’s ITR under RTI? Karnataka HC Draws a Clear Line   In an important ruling balancing privacy rights and matrimonial disputes, the Karnataka High Court in Income-tax Officer & CPIO v. Smt. Gulsanober Bano Zafar Ali Ansari has clarified whether a wife can obtain her husband’s income tax returns through the RTI Act for use in…

Section 292BC: A Game-Changer to Neutralise Technical Defects in Tax Approvals   In a major legislative move aimed at plugging procedural loopholes, the Finance Bill, 2026 has introduced a new Section 292BC in the Income-tax Act, 1961. What makes this provision particularly impactful is not just its intent, but its retrospective application from 1st April 2021,…

Section 221 Penalty: Time Limit, Mandatory Order & Approval Requirement Explained   Section 221 of the Income Tax Act is often invoked by the department when there is a delay in payment of tax demand. While the provision appears straightforward, its procedural aspects give rise to several important legal questions. Among the most debated issues are:…

BSNL VRS Compensation Held Fully Exempt – ITAT Pune Treats It as Retrenchment u/s 10(10B)   In a batch of appeals, the ITAT Pune examined whether ex-gratia compensation received by BSNL employees under the Voluntary Retirement Scheme (VRS), 2019 is taxable or exempt. The Tribunal held that although the scheme is termed as “VRS”, in…

Unsigned ‘Dumb Document’ Not Incriminating Material – 153C Proceedings Quashed     In a significant ruling that strengthens taxpayer protection against mechanical invocation of search provisions, the ITAT Hyderabad has held that proceedings under Section 153C cannot be initiated merely on the basis of an unsigned agreement of sale seized from a third party. The decision reiterates…