01 Apr 2026, 12:28 am
Income Tax - Double Taxation Avoidance Agreement (DTAA), Permanent Establishment (PE), Fees for Technical Services (FTS) - The petitioner, a Chinese company, provides various services to its Indian subsidiary. The Indian subsidiary deducts tax at source on the payments made to the petitioner under t...
Income Tax - Disallowance of Royalty on Brand Logo, Undervaluation of Closing Stock, Treatment of Capital Subsidy - The assessee company claimed deduction of royalty paid for use of brand logo, challenged the addition made by the Assessing Officer (AO) on account of undervaluation of closing stock, ...
Income Tax - Disallowance u/s 14A, Depreciation on assets - The assessee filed an appeal against the order of the Ld. CIT(A) upholding the disallowance of expenses u/s 14A and depreciation on assets - Whether the assessee was entitled to suo moto disallowance of expenses u/s 14A or the disallowance ...
Income Tax - Reassessment, Limitation, Change of Opinion, Tangible Material - The department reopened the assessment for AY 2009-10 of the assessee, a power distribution company, alleging that the assessee had claimed excess depreciation on energy meters, short capitalized personnel costs, and made ...
Income Tax - Disallowance of Health and Education Cess, Penalty under Section 270A, Bona Fide Claim, Retrospective Amendment - The assessee company, engaged in the business of manufacturing reactive dyes, claimed deduction of Health and Education Cess in its return of income for the Assessment Year ...
Notification No. 01/CPC(TDS)/2026 | 28-Mar-2026
Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer
Notification No. 38/2026 | 27-Mar-2026
Notification u/s 10(46) in the case of Odisha PVTG Empowerment and Livelihoods Improvement Programme
NOTIFICATION No. 37/2026 | 27-Mar-2026
Notification u/s 10(46) in the case of District Legal Services Authority Panipat
NOTIFICATION No. 36/2026 | 27-Mar-2026
Notification u/s 10(46A) in the case of Andhra Pradesh Pollution Control Board
NOTIFICATION No. 35/2026 | 27-Mar-2026
Notification u/s 10(46) in the case of Goa Board of Secondary and Higher Secondary Education
Circular No. 2/2026 | 25-Mar-2026
Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025
Circular No. 01/2026 | 23-Mar-2026
Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961
FAQ on Interplay and Transition | 21-Mar-2026
FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025
Press Release | 23-Feb-2026
Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
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

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    30-Mar-2026
    Crackdown of CBDT on Restaurants; Are other B2C sectors are now “sensitive” and under close scrutiny?
    It looks like the government is moving toward data triangulation across multiple sources...
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