FORM 48 VS. FORM 3CEB: A COMPREHENSIVE ANALYSIS OF INDIA’S NEW TRANSFER PRICING REPORTING FRAMEWORK
With the introduction of the draft Income‑tax Act, 2025, India’s Transfer Pricing reporting framework is undergoing a significant shift. The…
Income Tax
Union Budget 2026: Five Quiet Reforms That Truly Make Life Easier for Taxpayers
Union Budget 2026: Five Quiet Reforms That Truly Make Life Easier for Taxpayers Budgets are usually judged by income-tax…
Commission Earned by Overseas Online Platforms Not Taxable: ITAT Delhi
Commission Earned by Overseas Online Platforms Not Taxable: ITAT Delhi Booking.com B.V. v. ACIT (International Taxation) (ITA No. 2033/Del/2025)…
Major Income Tax Forms Renumbered under ITA 2025 / IT Rules 2026
Major Income Tax Forms Renumbered under ITA 2025 / IT Rules 2026 Tax Audit: 3CA/3CB/3CD ➝ Form 26 Transfer…
Amendment in the Budget on taxation of Sovereign Gold Bonds
Amendment in the Budget on taxation of Sovereign Gold Bonds 1. SGB amendment: Under Clause 35 of the Finance…
Rationalisation and Alignment in the Budget of Select Provisions of the Income-tax Act, 2025 with the Income-tax Act, 1961
Rationalisation and Alignment in the Budget of Select Provisions of the Income-tax Act, 2025 with the Income-tax Act, 1961 …
Clarificatory Amendments to Address Jurisdictional and Procedural Uncertainty: Budget 2026
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Block Assessment Period Curtailed for Third Parties Under Finance Bill 2026
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Finance Bill 2026 allows Registered NPOs to File Belated Income-Tax Returns
Finance Bill 2026 allows Registered NPOs to File Belated Income-Tax Returns Amendment in the budget: The Finance Bill, 2026…
CBI arrest income tax department stenographer in Chennai for demanding bribe!
CBI arrest income tax department stenographer in Chennai for demanding bribe! The copy of the order is as under:…
Section 54 Deduction Allowed Even Without CGAS Deposit: ITAT Hyderabad Prioritises Substance Over Procedure
Section 54 Deduction Allowed Even Without CGAS Deposit: ITAT Hyderabad Prioritises Substance Over Procedure One of the most common…
Distribution of Assets on Total Partition of HUF Is Not a “Transfer” Under the Income-tax Act
Distribution of Assets on Total Partition of HUF Is Not a “Transfer” Under the Income-tax Act The Hindu…
Signed a JDA? This ITAT Ruling on Capital Gains Can Save You from Premature Taxation
Signed a JDA? This ITAT Ruling on Capital Gains Can Save You from Premature Taxation Joint Development Agreements (JDAs)…
Budget 2026: Income-Tax Highlights at a Glance
Budget 2026: Income-Tax Highlights at a Glance Presented by Finance Minister Smt. Nirmala Sitharaman, the Union Budget 2026 does…
Application for Condonation of Delay under Section 119(2)(b) filed beyond a period of 3 years in terms of Circular No. 16 of 2024 issued by CBDT & Recent HC Ruling
Application for Condonation of Delay under Section 119(2)(b) filed beyond a period of 3 years in terms of Circular No.…
Stay of Demand and the 20% Recovery Rule: CBDT Instructions and Judicial Reinforcement by the Bombay High Court
Stay of Demand and the 20% Recovery Rule: CBDT Instructions and Judicial Reinforcement by the Bombay High Court The…
20% Pre-Deposit for Stay of Demand Is NOT Mandatory: Delhi High Court Corrects a Common and Costly Misconception
20% Pre-Deposit for Stay of Demand Is NOT Mandatory: Delhi High Court Corrects a Common and Costly Misconception One…
Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT
Breach of Mandatory Time Limits of Seven Days u/s 148A(b) and Three Months u/s 148 Invalidates Reassessment: ITAT The…
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