20 Feb 2026, 03:07 am
Income Tax - Revised Return, TDS credit, Delay in processing refund, Interest under Section 244A - The assessee company had initially filed its original return of income declaring loss. Later, due to merger with its holding company, the assessee company filed a revised return claiming additional TDS...
Income Tax - Transfer Pricing Adjustment, Commission Expenses, Opportunity of Hearing, Comparison of Controlled Transactions - The assessee, an Indian subsidiary, was engaged in trading activities involving import and export of automotive parts and components. The Transfer Pricing Officer (TPO) made...
Income Tax - Penalty, Concealment, Permanent Establishment, Double Taxation Avoidance Agreement - The assessee, an entity incorporated and resident in Germany, established a representative office in India. The assessee filed its return of income declaring nil income, stating that it was not required...
Income Tax - Late filing of TDS returns, Fees under Section 234E, Interest under Section 220, Appealability of intimation under Section 200A - The assessee, a private limited company, had filed TDS returns for various quarters with delays ranging from 2-9 months. The CPC charged fees under Section 2...
Income Tax - TDS, Interest, Discount, Advance payment - The assessee was running a scheme called the Golden Harvest Scheme, which was a deposit scheme where the interest was nomenclatured as discount to avoid TDS provisions. Under the scheme, customers made monthly deposits towards the proposed purc...
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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