Income Tax - Taxability of payments to non-resident, Receipt of income earned through marketing and selling rights in United States, Jurisdiction to decide question referred by applicant, Period of limitation, Invocation of extended period under Section 149(1)(b), Protective assessment, Withholding...
Income Tax - Reopening of assessment under Section 148 based on alleged cessation of interest liability - Petitioner underwent Corporate Insolvency Resolution Process followed by liquidation and was acquired by another entity as going concern on clean slate basis. Revenue sought to reopen assessment...
Income Tax - Reassessment and Procedural Defects, Amalgamated Company and PAN, Scope of Reassessment under Section 147, Addition on New Issue – Appellant initiated reassessment proceedings under Section 147 against the Appellant company which had previously undergone amalgamation, with the notice un...
Income Tax - Reopening of Assessment under Section 147, Factual incorrectness of reasons recorded and non-compliance with proviso to Section 147 – Appellant-company filed return for A.Y. 2012-13 which was accepted by the Assessing Officer (AO) after scrutiny assessment was completed and finalized on...
Income Tax - Sanction requirement under Section 151 for reassessment notice, Validity of addition of alleged accommodation entries, Disallowance of expenditure – The return of the Appellant was processed u/s 143(1) without prior assessment u/s 143(3) or 147, and the Assessing Officer (AO) issued rea...
Income-tax (Fourth Amendment) Rules, 2026 - Amendment to Rule 160, 176, 225, 246, 256 and Form No. 169 & 171
Procedure for registration of reporting person/entity and submission of Form No. 98 as per rule 160 of the Income-tax Rules, 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 Technology, Roorkee
Notification under section 258(1)(b) of Income Tax Act, 2025 for Secretary, ITE and C, Government of Andhra Pradesh
Notification under Section 11 of the Income Tax Act, 2025 in the case of Maharashtra Electricity Regulatory Commission