19 Mar 2026, 12:07 am
Income Tax - Section 292B, Assessment order, Non-existent entity, Void ab initio, Amalgamation - The assessee filed its return of income for AY 2016-17 in the name of the amalgamating entity, BICIPL. After the amalgamation of BICIPL with BIPL, the assessee informed the Revenue about the merger. Howe...
Income Tax - Transfer Pricing, Interest on Non-Convertible Debentures, Incentives to Customers, Interest under Section 244A - The assessee, a non-banking financial company, paid interest on non-convertible debentures (NCDs) issued to its associated enterprises (AEs) at interest rates ranging from 11...
Income Tax - Section 44BB, Software Receipts, Royalty, Fee for Included Services (FIS), Permanent Establishment (PE) - The assessee, a Canadian company, sold software licenses and provided software maintenance services to customers in India. The Assessing Officer (AO) and Dispute Resolution Panel (D...
Income Tax - Reassessment, Bogus Purchases, Natural Justice - The ITAT was hearing an appeal filed by the assessee against the order of the CIT(A), which had upheld the addition of Rs. 37,39,250/- made by the Assessing Officer (AO) on account of alleged bogus purchases from Umiya Trading Company - W...
Income Tax - Appeal, Delay in filing, Deduction under Section 80P - The assessee, a member's credit cooperative society registered under the Karnataka Souharda Sahakari Act 1997, filed an appeal against the order of the CIT(A) that dismissed the appeal due to a delay of over four years in filing it....
Notification No. 19/2026 | 05-Mar-2026
Income-tax (First Amendment) Rules, 2026 - Amendment to Rule 114F, 114G & 114H
Notification No. 08/2026 | 19-Jan-2026
Tax Exemption on Specified Income of "Aligarh Development Authority" U/s 10(46A) of Income-tax Act, 1961
Notification No. 09/2026 | 19-Jan-2026
Tax Exemption on Specified Income of "Barnala Improvement Trust" U/s 10(46A) of Income-tax Act, 1961
Notification No. 10/2026 | 19-Jan-2026
Tax Exemption on specified income of "Agra Development Authority" U/s 10(46A) of Income-tax Act, 1961
Notification No. 11/2026 | 21-Jan-2026
Tax Exemption on Specified Income of "Karnataka State Rural Livelihood Promotion Society" U/s 10(46) of Income-tax Act, 1961
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
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

Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
Circulars
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Circulars
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
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
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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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