18 Jan 2026, 05:46 pm
Income Tax - Withholding tax certificate, Fees for Technical Services (FTS), India-UK DTAA - The petitioner, a UK-based company providing international education, applied for a Nil Withholding Certificate under Section 197 of the Income Tax Act for payments made by its Indian subsidiary for manageri...
Income Tax - Appeal, Admission of appeal, Payment of admitted tax, Faceless Appeal Scheme - The assessee filed appeals against the orders of the CIT(A), which dismissed the appeals without admitting them on the reasoning that the assessee had not deposited the admitted taxes as per the Income Tax Re...
Income Tax - Business Expenses, Holding Company, Set-off of Losses - The assessee company is a holding company of various group companies and claimed business expenses which were disallowed by the Assessing Officer (AO) on the ground that the assessee was not carrying out any business activity. The ...
Income Tax - Non-resident commission expenses, Tax deduction at source, Section 40(a)(i) and 40(a)(ia) of the Income Tax Act, 1961 - The assessee made commission payments to non-resident foreign agents without deducting tax at source. The Assessing Officer (AO) disallowed 30% of the commission expen...
Income Tax - Revisionary Powers, Inquiry/Verification, Deemed Erroneous, Prejudicial to Revenue - The assessee filed its return of income for AY 2021-22 declaring a loss. The assessment was completed under section 143(3) wherein the Assessing Officer (AO) made an addition of Rs.12,48,69,810 under se...
Notification No. 7/2026 | 14-Jan-2026
Notification under section 10(46) of the Income Tax Act, 1961 in the case of West Bengal Building and Other Construction Workers Welfare Board
Notification No. 06/2026 | 08-Jan-2026
Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund
Notification No. 05/2025 | 07-Jan-2026
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Gorakhpur Industrial Development Authority
No. 71-Ad(AT)/2025 | 19-Dec-2025
Income-tax (Appellate Tribunal) Amendment Rules, 2025
Notification No. 01/2026 | 05-Jan-2026
Notifies Inbar Holding RSC Limited as Pension Fund for Section 10(23FE) of the Income-tax Act, 1961
Circular No. 15/2025 | 29-Oct-2025
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
F.No.225/215/2018/ITA-II | 21-Oct-2025
C&AG performance Audit report No.1 of 2019 on "Assessment of assesses in entertainment sector" - Verification of expenses in assessment of Entertainment sector
Circular No. 14/2025 | 25-Sep-2025
Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees
Circular No. 13/2025 | 19-Sep-2025
Waiver of Interest under Section 220(2) on Delayed Demand Payment Due to Incorrect Claim of Rebate under Section 87A - Order under section 119 of the Income-tax Act, 1961
Circular No. 12/2025 | 15-Sep-2025
Extension of due date for filing of ITRs for the Assessment Year 2025-26

Recent Updates

Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund
Notifications
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Gorakhpur Industrial Development Authority
Notifications
Income Tax - Mutuality, Deduction, Allowance - The assessee is an Association of Persons (AOP) that runs petrol bunks, an oil store, and an automobile spare parts division. It claimed certain income such as members' subscription, donation, entrance f...
Caselaws
Income Tax - Delay in filing appeal, Corporate dispute, Sufficient cause - The assessee company filed a delayed appeal before the CIT(A) by 1012 days against the assessment order. The delay was due to serious disputes between the two promoter groups,...
Caselaws
Income Tax - Exemption under Section 80G, Delay in filing application, Powers of CIT(E) to condone delay, Directory nature of timelines under Section 80G(5). The assessee filed an application for final registration under Section 80G(5)(iii) on 28.11....
Caselaws
Search

TAX VISTA | Your Weekly Tax Recap

  • vivek
    09-Dec-2025
    CBDT’s NUDGE to Taxpayers to disclose Foreign Assets under Black Money Act...
    CBDT has again received the information from foreign jurisdictions under the Automatic Exchange of Information (AEOI) program...
    Read more VIEW ALL »

Articles

VIEW ALL »

Bulletin Board

VIEW ALL »