Income TaxSection 69A: ITAT Endorses a Balanced, Evidence-Based Approach over Blanket Additions6 months agoSection 69A: ITAT Endorses a Balanced, Evidence-Based Approach over Blanket Additions Shrenik Manish Mehta vs ITO ITA No.: 7324/Mum/2025…
Income TaxCommission paid to non-residents does not give rise to income chargeable to tax in India: ITAT Ahmedabad6 months agoCommission paid to non-residents does not give rise to income chargeable to tax in India: ITAT Ahmedabad Kiri Industries…
Income TaxPenalty for Foreign Asset Disclosure Cannot Be Imposed for Mere Technical Lapse: Bombay HC6 months agoPenalty for Foreign Asset Disclosure Cannot Be Imposed for Mere Technical Lapse: Bombay HC Penalty for Foreign Asset…
Income TaxYour income may be tax-free up to ₹12 lakh-but your cash flow still isn’t6 months agoYour income may be tax-free up to ₹12 lakh–but your cash flow still isn’t For many taxpayers, it now…
Income TaxReassessment Quashed for Mechanical Approval: ITAT Rajkot Reinforces Safeguards Under Section 1516 months agoReassessment Quashed for Mechanical Approval: ITAT Rajkot Reinforces Safeguards Under Section 151 In a significant ruling strengthening taxpayer protection,…
Income TaxSection 143(1) Adjustments vs. Debatable Issues: ITAT Draws a Clear Line in PF/ESI Disallowance Case6 months agoSection 143(1) Adjustments vs. Debatable Issues: ITAT Draws a Clear Line in PF/ESI Disallowance Case By Swati Talwar In…
Income TaxSection 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement6 months agoSection 148 Reopening Quashed: Gujarat High Court Insists on “Live Link” Between Evidence and Income Escapement In yet another…
Income TaxSection 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration6 months agoSection 54 Relief in Under-Construction Flats: ITAT Mumbai Prioritizes Possession Date Over Registration In a significant and practical ruling,…
Income TaxSection 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah vs ITO6 months agoSection 148 Notice Time-Barred Beyond 10 Years: Gujarat High Court Clarifies Search-Year Inclusion Rule | Key Ruling in Purvibhavin Shah…
Income TaxSection 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle6 months agoSection 263 Revision Invalid If AO Has Conducted Enquiry: ITAT Reaffirms “Two Views Possible” Principle Revisionary powers under Section…
Income TaxAre Email & Video Call Services “Rendered in India”? Bombay High Court Says – No6 months agoAre Email & Video Call Services “Rendered in India”? Bombay High Court Says – No In today’s digital economy,…
Income TaxBogus Purchases: 100% Addition or Only Profit Element? Supreme Court Settles the Law6 months agoBogus Purchases: 100% Addition or Only Profit Element? Supreme Court Settles the Law In one of the most significant…
Income TaxReassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof6 months agoReassessment Quashed: Gujarat High Court Slams Use of WhatsApp Data & Undated Complaint Without Proof. In a powerful judgment…
Income TaxITR Forms AY 2026–27: 8 Big Changes Every Taxpayer Must Know Before Filing Returns6 months agoITR Forms AY 2026–27: 8 Big Changes Every Taxpayer Must Know Before Filing Returns The Income Tax Return (ITR)…
Income TaxLate Fee for Tax Audit Report as introduced by the Finance Act 2026: Will It Apply to FY 2025–26 or FY 2026–27 onwards6 months agoLate Fee for Tax Audit Report as introduced by the Finance Act 2026: Will It Apply to FY 2025–26 or…
Income TaxSection 153C Proceedings Quashed: ITAT Pune Rules Separate Satisfaction for Each Year is Mandatory6 months agoSection 153C Proceedings Quashed: ITAT Pune Rules Separate Satisfaction for Each Year is Mandatory TAT Pune in the case…
Income TaxWhatsApp Chats & SMS as Evidence in Tax Search? ITAT Delhi Draws a Clear Line6 months agoWhatsApp Chats & SMS as Evidence in Tax Search? ITAT Delhi Draws a Clear Line In an era where…
Income TaxCases where returned income exceeds ₹15 lakh must be handled by the ACIT or higher authorities Not doing so would render Assessment void ab-initio6 months agoCases where returned income exceeds ₹15 lakh must be handled by the ACIT or higher authorities Not doing so would…