Section 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement
Section 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement In yet another…
Income Tax
Section 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration
Section 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration In a significant and practical ruling,…
Section 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah vs ITO
Section 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah…
Section 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle
Section 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle Revisionary powers under Section…
Are Email & Video Call Services “Rendered in India”? Bombay High Court Says – No
Are Email & Video Call Services “Rendered in India”? Bombay High Court Says – No In today’s digital economy,…
Bogus Purchases: 100% Addition or Only Profit Element? Supreme Court Settles the Law
Bogus Purchases: 100% Addition or Only Profit Element? Supreme Court Settles the Law In one of the most significant…
Reassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof
Reassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof. In a powerful judgment…
ITR Forms AY 2026–27: 8 Big Changes Every Taxpayer Must Know Before Filing Returns
ITR Forms AY 2026–27: 8 Big Changes Every Taxpayer Must Know Before Filing Returns The Income Tax Return (ITR)…
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
Late Fee for Tax Audit Report as introduced by the Finance Act 2026: Will It Apply to FY 2025–26 or…
Section 153C Proceedings Quashed: ITAT Pune Rules Separate Satisfaction for Each Year is Mandatory
Section 153C Proceedings Quashed: ITAT Pune Rules Separate Satisfaction for Each Year is Mandatory TAT Pune in the case…
WhatsApp Chats & SMS as Evidence in Tax Search? ITAT Delhi Draws a Clear Line
WhatsApp Chats & SMS as Evidence in Tax Search? ITAT Delhi Draws a Clear Line In an era where…
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
Cases where returned income exceeds ₹15 lakh must be handled by the ACIT or higher authorities Not doing so would…
Cross Examination in Income Tax Assessment: Your Strongest Weapon Against Wrong Additions
Cross Examination in Income Tax Assessment: Your Strongest Weapon Against Wrong Additions In today’s era of AI-driven tax scrutiny,…
Paying Rent to Spouses or Parents? HRA Claims Under Scanner
Paying Rent to Spouses or Parents? HRA Claims Under Scanner If you thought paying rent to your parents or…
Think Before You Click Submit: ITR Forms Get Smarter
Think Before You Click Submit: ITR Forms Get Smarter Filing an ITR used to be about filling numbers. Now, it…
Beneficial Circulars Cannot Be Restricted by Year: Delhi High Court Expands Relief of CBDT Circular for charitable Trusts
Beneficial Circulars Cannot Be Restricted by Year: Delhi High Court Expands Relief of CBDT Circular for charitable Trusts In…
silence Does Not Mean Ignorance: Telangana High Court Quashes Reopening
silence Does Not Mean Ignorance: Telangana High Court Quashes Reopening In a powerful ruling reinforcing taxpayer safeguard, the Telangana…
Presumptive Tax Filers Must Disclose Investments In ITR-4 Sugam
Presumptive Tax Filers Must Disclose Investments In ITR-4 Sugam 1. Small businesses and professionals filing under the presumptive…
