Income Tax - Constitutional validity of section 147A, Retrospective validating provision on meaning of AO for sections 148 and 148A, Notice under section 148 issued by jurisdictional AO, Section 151A read with scheme dated 29.03.2022, Automated allocation and faceless manner - Petitioners challenged...
Income Tax - Notices under sections 143(2) and 142(1) issued before disposal of objections to reasons for reopening, Validity - Petitioner's return for the assessment year was scrutinised and assessed under section 143(3) after queries on share premium. Notice under section 148 was thereafter issued...
Income Tax - Rejection of transfer pricing study report under Section 92C(3)(c) merely because two filters were found inappropriate, Interest on delayed trade receivables, Initiation of penalty proceedings under Sections 270A, 271B and 272A(1)(d) - Appellant, a wholly owned subsidiary providing soft...
Income Tax – Addition under Section 69C on account of alleged bogus purchases supported by toll receipts, Addition under Section 69C of unexplained expenses on presumed commission for obtaining accommodation entry - The AO received information from the Investigation Wing that the Appellant had taken...
Income Tax – Addition under Section 69C for bogus or unaccounted purchases, Reliance solely on parallel tally data seized in the search of a third party, Denial of opportunity of cross-examination, Violation of principles of natural justice – Reassessment proceedings were initiated on information fr...
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