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Recent Posts

• Income-tax Act, 2025: Why the Change May Be More in Perception Than in Policy
• Income-tax Act, 2025 and Unexplained Income: Old Sections 68 to 69D vs New Law – Change in Substance or Just Structure?
• AI Based unverified Submission – Bombay High court imposes costs – A wake-up call for professionals
• The Dangerous Habit of Ignoring Income Tax Emails and SMS – And How It Quietly Backfires
• Capital Gain Exemption under Section 54 Available Even When New House Is Purchased with Housing Loan – ITAT Kolkata in Amit Parekh Case
• When “Irrevocable” Becomes a New Roadblock for charitable trust: An Unnecessary Hurdle for Charitable Trusts
• Delay in Filing Form 10B is Procedural – Substantive Exemption under Section 11 Cannot Be Denied on Technical Grounds
• Survey Statement u/s 133A Has No Evidentiary Value – Additions Quashed
• Income has escaped assessment is a pre-condition for re-opening the assessment and not a borrowed satisfaction from outside source
• Section 119(2)(b) Condonation of Delay: Who Has the Power to Grant Relief for Refunds and Section 80P Claims?