Income Tax – Reassessment under Section 148, Existence of permanent establishment already examined in scrutiny assessment, Notice beyond the six-year window under Section 149(1)(b) - Petitioner is a non-resident company that received subscription fee from Indian subscribers for e-books and e-journal...
Income Tax – Validity of reassessment proceedings on the ground of change of opinion – reopening of assessment for a year where scrutiny assessment had earlier examined the sale of shares to a foreign entity, valuation, identity and creditworthiness of the purchasing party, genuineness of the transa...
Income Tax - Transfer Pricing, Selection of Comparables, Foreign Exchange Fluctuation, Classification as Operating or Non-Operating Item in Transfer Pricing, Disallowance under Section 14A r.w. Rule 8D – Appellant raised grounds seeking inclusion of six companies as comparables for determining arm's...
Income Tax - Discrepancies in purchases, sales and tax deduction compliance – Appellant claimed that all requisite details and documentary evidence supporting its return of income were furnished before the Assessing Officer (AO) during assessment proceedings but Appellant also furnished additional e...
Income Tax - Disallowance of expenses relating to exempt income, Applicability of amended Rule 8D, Afforestation charges, Revenue or capital expenditure, Inclusion of remitted liability in income, Cessation of liability, Depreciation, Temporary structures - Appellant, engaged in mining and processin...
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