18 Feb 2026, 02:45 am
Income Tax - Reassessment Proceedings, Audit Objection, Change of Opinion, Limitation Period - The petitioner is a company that filed its income tax return for the assessment year 2016-17 declaring a loss. After scrutiny assessment under Section 143(3), the Assessing Officer made additions to the pe...
Income Tax - Transfer Pricing, Arm's Length Price, Comparability Analysis, Working Capital Adjustment, Consistency Principle - The assessee company, engaged in manufacturing of telecommunication equipment, had international transactions with its associated enterprises. The Transfer Pricing Officer (...
Income Tax - Dividend Distribution Tax (DDT), Double Taxation Avoidance Agreement (DTAA), Interest under sections 234B and 234C - The assessee company paid dividend to its shareholders (99.98% shares held by a UK resident company and 0.02% shares held by a UK resident nominee company) and paid DDT a...
Income Tax - Revision under section 263, Allowability of depreciation on cost incurred for construction of toll road - The assessee, a Special Purpose Vehicle formed for the purpose of development, operation and maintenance of a four-lane national highway in the State of Chhattisgarh/Orissa border o...
Income Tax - TDS, Commission Payment, Disallowance under Section 40(a)(i) - The assessee made commission payments to foreign agents for services rendered outside India, on which it did not deduct TDS. The Assessing Officer (AO) disallowed the commission payments under Section 40(a)(i) of the Income ...
Notification No. 17/2026 | 05-Feb-2026
Tax Exemption on Specified Income of "District Legal Service Authority’, Faridabad" U/s 10(46) of 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
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
No. 71-Ad(AT)/2025 | 19-Dec-2025
Income-tax (Appellate Tribunal) Amendment Rules, 2025
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
F.No.225/215/2018/ITA-II | 21-Oct-2025
C&AG performance Audit report No.1 of 2019 on "Assessment of assesses in entertainment sector" - Verification of expenses in assessment of Entertainment sector
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

Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund
Notifications
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Gorakhpur Industrial Development Authority
Notifications
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 - 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
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  • 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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