Income Tax – Non-discrimination clause under Double Taxation Avoidance Agreement, Rate of tax applicable to a Permanent Establishment of a non-resident banking company, Disallowance of Interest Paid by Permanent Establishment to Head Office for Non-Deduction of Tax at Source, Exclusion of Interest R...
Income Tax - Addition under section 69C on account of bogus purchases, Determination of gross profit rate by the Tribunal – The Respondent is engaged in the trading of bullion, where the purchase and sale prices are largely governed by prevailing market rates and the profit margin is ordinarily narr...
Income Tax – Transfer Pricing, Specified domestic transactions, Prospective effect of omission of clause (i) of Section 92BA, Rejection of comparables, Exclusion of comparables engaged in diverse business segments, Disallowance under Section 14A, Revenue expenditure - Appellant manufactured audio vi...
Income Tax - Limitation for completion of assessment, Relevant date is date of making of order and not date of dispatch, Addition on account of difference between rental receipts reflected in Form No. 26AS and rent disclosed in books, Deduction of interest under section 24(b), Consequential interest...
Income Tax – Revisionary jurisdiction under section 263 to direct initiation of penalty proceedings under section 271(1)(c) in place of penalty proceedings already initiated under section 271AAB/270A – Assessing Officer(AO), while completing assessments pursuant to search under section 132, had spec...
CBDT: Income-tax (Fifth Amendment) Rules, 2026 - Amendment to Rule 215(1), 218(3), 219(5)&(8) and Form No. 132 & 141
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