ITAT Delhi: Secondment of Employees Does Not Create Fixed Place PE under India–Japan DTAA
ITAT Delhi: Secondment of Employees Does Not Create Fixed Place PE under India–Japan DTAA Mitsui Mining and Smelting Company…
Income Tax
Agricultural Income: A Comparative Analysis of the 1961 and 2025 Income-tax Acts:
Agricultural Income: A Comparative Analysis of the 1961 and 2025 Income-tax Acts: Agricultural Income: A Comparative Analysis of the 1961…
Punjab & Haryana High Court Grants Bail to Income Tax Officer in ₹25 Lakh Bribery Case
Punjab & Haryana High Court Grants Bail to Income Tax Officer in ₹25 Lakh Bribery Case The Punjab and Haryana…
Widow entitled to TDS in the name of her late husband, after she had declared his income in her own tax returns (ITRs): ITAT
Widow entitled to TDS in the name of her late husband, after she had declared his income in her own…
The Finance Act, 2025, due to a drafting lapse, inadvertently reduced the standard deduction under the new tax regime from ₹75,000 to ₹50,000, for FY 25-26
The Finance Act, 2025, due to a drafting lapse, inadvertently reduced the standard deduction under the new tax regime from…
Lack of Enquiry vs. Inadequate Enquiry’ – ITAT Chennai Allows Appeal, Strikes Down 263 Order
Lack of Enquiry vs. Inadequate Enquiry’ – ITAT Chennai Allows Appeal, Strikes Down 263 Order Subramaniam Mohan Sundaram &…
CBDT Amends Black Money Act Instructions to Exempt Minor Foreign Assets
CBDT Amends Black Money Act Instructions to Exempt Minor Foreign Assets Background and Objective of the Amendment The Central…
Mass Issuance of Income Tax Scrutiny Notices u/s 143(2) for AY 2024-25
Mass Issuance of Income Tax Scrutiny Notices u/s 143(2) for AY 2024-25 The Income Tax Department has commenced dispatching…
Capital Gain Indexation Begins From Date of Agreement, Not Possession
Capital Gain Indexation Begins From Date of Agreement, Not Possession Recently, in a significant ruling, the court has held…
Additional Ground Can Be Raised at Hearing-Even If Not Taken Before Lower Authorities or in Cross-Objection!
Additional Ground Can Be Raised at Hearing-Even If Not Taken Before Lower Authorities or in Cross-Objection! In a significant ruling,…
Denial of exemption under Section 11 made by CPC under Section 143(1) – ITAT Mumbai grant relief to Trust
Denial of exemption under Section 11 made by CPC under Section 143(1) – ITAT Mumbai grant relief to Trust In…
Supreme Court Again Dismisses Revenue SLP in JAO–FAO Controversy: Final Word Still Awaited
Supreme Court Again Dismisses Revenue SLP in JAO–FAO Controversy: Final Word Still Awaited The Supreme Court has once again…
Seizure of Goods in Transit Without Notice Under Section 129(3): Andhra Pradesh High Court’s Landmark Ruling
Seizure of Goods in Transit Without Notice Under Section 129(3): Andhra Pradesh High Court’s Landmark Ruling Introduction Under the Central Goods…
Vintage car sale is subject to capital gains tax if there’s no proof of its personal use: Bombay High Court
Vintage car sale is subject to capital gains tax if there’s no proof of its personal use: Bombay High Court…
Widow entitled to TDS in the name of her late husband, after she had declared his income in her own tax returns (ITRs): ITAT
Widow entitled to TDS in the name of her late husband, after she had declared his income in her own…
Rajasthan High Court Condones Delay in Uploading Form 10B – A Relief for Charitable Institutions
Rajasthan High Court Condones Delay in Uploading Form 10B – A Relief for Charitable Institutions Case: Manav Seva Samiti, Udaipur…
Income tax for existing members in the case of redevelopment of existing societies:
Income tax for existing members in the case of redevelopment of existing societies: 1. What is Redevelopment? In redevelopment,…
SLP Dismissed! Yet the JAO–FAO Controversy Refuses to Die
SLP Dismissed! Yet the JAO–FAO Controversy Refuses to Die By now, the JAO–FAO controversy is threatening to become a…
