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…
Income Tax
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…
Bogus Purchases: Only Profit Element Taxable, Not Entire Purchase – Bombay High Court
Bogus Purchases: Only Profit Element Taxable, Not Entire Purchase – Bombay High Court In a significant ruling that reinforces…
DTAA Compliance Gets Stricter: Form 10F Now Mandatory for All Treaty Claims
DTAA Compliance Gets Stricter: Form 10F Now Mandatory for All Treaty Claims A significant procedural shift has been introduced…
Reassessment Fails Without 143(2): Delayed Return in response to notice under section 148 Cannot Be Ignored
Reassessment Fails Without 143(2): Delayed Return in response to notice under section 148 Cannot Be Ignored In a…
Section 69A Cannot Be Invoked on Explained Cash Re-Deposits: ITAT Clarifies Law
Section 69A Cannot Be Invoked on Explained Cash Re-Deposits: ITAT Clarifies Law In an important ruling reinforcing the correct…
No Tax on Old Deal done prior to enactment of law: ITAT Rules Section 56(2)(x) Cannot Apply Retrospectively
No Tax on Old Deal done prior to enactment of law: ITAT Rules Section 56(2)(x) Cannot Apply Retrospectively In…
Virtual Presence Is Not Physical Presence: Bombay High Court Draws a Clear Boundary
Virtual Presence Is Not Physical Presence: Bombay High Court Draws a Clear Boundary In a landmark ruling with far-reaching…
