01 Aug 2026, 01:45 am
Income Tax – Section 44B, Taxation of shipping profits derived by non-resident person, Carriage of Passengers, Applicability to Cruise Ship Operations – Respondent is a foreign entity operating cruise services in India through an agent. The Assessee, as agent, collected revenue from sale of crui...
Income Tax - Deemed Dividend under Section 2(22)(e), Applicability to Public Trust – Petitioner is a public Trust. The Assessing Officer (AO) reopened the assessment for Assessment Year 2013-14 on the basis that the Trust had received loans and advances from M/s. Checkmate Services Private Limited...
Income Tax - Applicability of Section 44C to expatriate employee salary - Whether Section 44C of the I.T. Act would apply to amounts paid by the Head Office of the Respondent outside India as salary to expatriate employees posted in India with the Permanent Establishment - HELD - Section 44C applies...
Income Tax - Fees for Technical Services, Make Available Test under India-Singapore DTAA – Appellant is a non-resident corporate entity engaged in the business of providing advisory services and incorporated under the laws of Singapore. The assessee entered into an intra group support services agr...
Income Tax - Assessment – Time Limit under Section 144C, Validity of Final Assessment Order – Appellant is a foreign company incorporated in Singapore and registered with SEBI as a sub-account of a registered Foreign Institutional Investor for carrying out investment activities in Indian capital...
Notification No. 102/2026 | 29-Jul-2026
Notification under section 11 of the Income Tax Act, 2025 in the case of Kerala Real Estate Regulatory Authority
Notification No. 101/2026 | 29-Jul-2026
Notification under section 536(1) of the Income Tax Act, 2025 in the case of Kerala Real Estate Regulatory Authority
Notification No. 100/2026 | 27-Jul-2026
Notification under section 11 of the Income tax Act, 2025 in the case of Chhattisgarh Real Estate Regulatory Authority
Notification No. 99/2026 | 27-Jul-2026
Notification under section 10(46) of the Income Tax Act, 1961 in the case of Chhattisgarh Real Estate Regulatory Authority
Notification No. 98/2026 | 27-Jul-2026
Notification under section 10(46) of the Income Tax Act, 1961 in the case of Fees Regulating Authority
F. No. 225/77/2026/ITA-II | 22-Jul-2026
Order under section 258(1)(b) of the Income-tax Act, 2025
F. No. 225/73/2025-ITA-II | 08-Jul-2026
Order u/s 239 of the Income Tax Act, 2025
F. No. 225/73/2025-ITA-II | 08-Jul-2026
Order u/s 119 of the Income Tax Act, 1961
F. No. 370149/107/2026-TPL | 06-Jul-2026
Clarificatory Frequently Asked Questions (FAQs) related to transition provisions under Section 536 of the Income-tax Act, 2025 (Repeals and Savings)
Circular No. 5 of 2026 | 12-May-2026
Clarifications on the Safe Harbour Rules for sale of rough diamonds in Special Notified Zones (SNZs)

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  • vivek
    05-Jun-2026
    Exemption for Government Securities - Income-tax (Amendment) Ordinance, 2026
    The Income-tax (Amendment) Ordinance, 2026 promulgated on 5th June 2026 introduces targeted exemptions under Schedule IV of the...
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