Income Tax – Validity of condition in an order under section 119(2)(b) restricting the benefit of extended time for settlement applications to assessees eligible on an earlier cut off date - Petitioners, searched before the cut off date, received statutory notices under section 153A or section 143(2...
Income Tax – Addition under section 69C on the basis of import data without furnishing invoice wise and bill of entry wise details - Petitioner, after filing the return, was asked under section 142(1) to explain a difference between its imports and import data available with the AO, and repeatedly r...
Income Tax - Condonation of delay where assessment order was uploaded on the portal but not served, Validity of Dispute Resolution Panel directions and consequent assessment order, Document Identification Number, Limitation for passing assessment order after remand by the Tribunal for transfer prici...
Income Tax - Validity of Scrutiny Assessment under Section 143(3) Framed after Prior Approval of and Discussion with Additional Commissioner - Five appeals by different Appellants for the same assessment year, heard together, in which the assessment order recorded that it was passed with the prior a...
Income Tax - Disallowance under section 40(a)(i), Restoration of appeal to CIT(A) pending decision on appeal against order under sections 201(1) and 201(1A) read with section 195 - Reassessment proceedings under section 147 were initiated on the basis of an order passed under sections 201(1) and 201...
Further amendments to the Notification number S.O. 359, dated the 30th March, 1988 – Regarding Control of Notified Subordinate Officer under Income-Tax Authorities u/s 118 Income-Tax Act, 1961
Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case of Jai Research Foundation, Valsad, Gujarat
Order under section 45(3)(b) of the Income Tax Act, 2025 read with Rule 35 of the Income Tax Rules, 2026
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