21 Jul 2026, 01:02 am
Income Tax - Applicability of minimum alternate tax to statutory corporations, Disallowance under section 14A in the computation of book profit - The Respondent is a statutory body established under a central Act to support rural industries. The Assessing Officer (AO) computed book profits to levy t...
Income Tax - Disallowance of interest expenditure on capital work in progress, Adjustment of book profit for expenditure incurred for earning exempt income - The Assessing Officer (AO) made an addition on account of disallowance of interest expenditure claimed to be attributable to capital work in p...
Income Tax - Computation of book profit and special economic zone units, Disallowance in relation to exempt income, Deduction for trading activities in a special economic zone, Eligibility for deduction in special economic zone units, Cessation of trading liability, Unexplained sundry creditors - Th...
Income Tax - Computation of deemed total income under section 115JB, Deduction of employees' contribution to welfare schemes - Appellant filed return declaring total income at NIL with original Form 29B computing book profit at a certain amount. Subsequently, appellant revised Form 29B computing a l...
Income Tax - Deduction under section 80JJAA, Prima facie adjustment under section 143(1)(a), Scrutiny assessment under section 143(3), Disallowance of employees' provident fund contribution - The assessee company was incorporated and the year under consideration was its first year of business operat...
Notification No. 91/2026 | 17-Jul-2026
Notification u/s 47 of the Income Tax Act, 1961 r.w.s 536(2) of the Income Tax Act, 2025 for transfer of capital asset from Nuclear Power Corporation of India Limited (NPCIL), being transferor public sector company, to Anushakti Vidhyut Nigam Limited (ASHVINI)
Notification No. 90/2026 | 17-Jul-2026
Notification u/s 45(3)(a)(i) r.w.s 45(4)(b) of the Income tax Act, 2025 in the case of Indian Institute of Information Technology, Dharwad
Notification No. 89/2026 | 17-Jul-2026
Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development
Notification No. 88/2026 | 16-Jul-2026
Protocol amending the Agreement between the Government of the Republic of India and the Government of the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Notification No. 87/2026 | 16-Jul-2026
Notification under section 10(46) of the Income Tax Act, 1961 in the case of Delhi Pollution Control Committee (Tax Year 2026 to 2028)
F. No. 225/73/2025-ITA-II | 08-Jul-2026
Order u/s 239 of the Income Tax Act, 2025
F. No. 225/73/2025-ITA-II | 08-Jul-2026
Order u/s 119 of the Income Tax Act, 1961
F. No. 370149/107/2026-TPL | 06-Jul-2026
Clarificatory Frequently Asked Questions (FAQs) related to transition provisions under Section 536 of the Income-tax Act, 2025 (Repeals and Savings)
Circular No. 5 of 2026 | 12-May-2026
Clarifications on the Safe Harbour Rules for sale of rough diamonds in Special Notified Zones (SNZs)
Circular No. 06/2026 | 02-Jul-2026
Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961

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  • vivek
    05-Jun-2026
    Exemption for Government Securities - Income-tax (Amendment) Ordinance, 2026
    The Income-tax (Amendment) Ordinance, 2026 promulgated on 5th June 2026 introduces targeted exemptions under Schedule IV of the...
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