24 Feb 2026, 02:35 am
Income Tax - Section 44BB and 44DA, Withholding Tax, Non-resident Company, Seismic Services - The non-resident company, engaged in providing geophysical services for oil and gas industry, applied for a certificate under Section 197 of the Income Tax Act for a lower withholding tax rate of 3.5% on th...
Income Tax - Transfer Pricing, Intra-Group Services, Arm's Length Price, Comparable Uncontrolled Price Method, Transactional Net Margin Method, Benefit Test, Rendition Test, Need Test - The assessee company had entered into various international transactions with its Associated Enterprises (AEs), in...
Income Tax - Permanent Establishment, Fixed Place PE, Dependent Agent PE, Business Profits, Taxation of Commission Income - The assessee is a Netherlands-based company that operates a digital platform for online accommodation reservations. During the relevant assessment year, the assessee received c...
Income Tax - Transfer Pricing Adjustment, Penalty u/s 271G, Cash Credit, Capital Contribution, Car Expenditure - The assessee, engaged in trading of rice and allied products, failed to file the Transfer Pricing report regarding its specified domestic transactions with Associated Enterprises. The Ass...
Income Tax - Assumption of Jurisdiction under Section 263, Goodwill Depreciation, Forfeited Security Deposit - The assessee filed an appeal against the order of PCIT passed under Section 263 of the Income Tax Act. The PCIT held the assessment order as erroneous and prejudicial to the interest of rev...
No. 71-Ad(AT)/2025 | 19-Dec-2025
Income-tax (Appellate Tribunal) Amendment Rules, 2025
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
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
Notification No. 07/2026 | 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
Order u/s 17(2)(viii)(ii)(b) of Income Tax Act, 1961 | 06-Nov-2024
Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income-tax Act, 1961 in the case of M/s. Gurjar’s Multispeciality Hospital (A unit of Dr. Gurjar Hospitals Pvt. Ltd.), 120/500 (20 & 20-1), Lajpat Nagar, Kan...
F.No.196/82/2024-ITA-I | 20-Aug-2024
Standardizing the process of filing application under section 10(46A) of the Income-tax Act, 1961
Insight Instruction No. 79 | 12-Aug-2024
High-Risk CRIU/VRU PAN Cases - Dissemination of Cases on the ‘Verification’ module of Insight portal
F. No. DGIT(S)-Bengaluru/ADG(S)-3/IEC3.0/Consultation/2024-25 | 08-Oct-2024
Obtaining suggestions for Project Integrated e-filing and CPC (IEC) 3.0
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

Recent Updates

Income Tax - Notice under Section 148, Approval under Section 148A, Revision under Section 263 - The assessee challenged the order passed under Section 263 by the PCIT on the ground that the notice issued under Section 148 was invalid due to lack of ...
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
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 - 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 - Violation of principles of natural justice, Admission of additional evidence under Rule 46A, Contradictory findings by the CIT(A) - The assessee filed additional evidence along with a petition under Rule 46A before the CIT(A), but the CI...
Caselaws
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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...
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