06 May 2026, 04:32 pm
Income Tax - Time-share business, Deferred income, Accrued liability, Matching principle - The assessee, engaged in time-share business, had been deferring a portion of the membership fees received from its customers and spreading it over the remaining years of the contract period, on the ground tha...
Income Tax - Transfer Pricing, Unsigned Order, Validity - The assessee filed appeals against separate orders for the assessment years 2017-18 and 2018-19, wherein the Transfer Pricing Officer (TPO) had passed an order under Section 92CA(3) of the Income Tax Act, 1961, proposing transfer pricing adju...
Income Tax - Commission payment to non-resident agents, Interest disallowance under section 36(1)(iii), Disallowance of employees' contribution to PF/ESI under section 36(1)(va) - The assessee company was subjected to a scrutiny assessment under section 143(3) read with section 144B of the Income-ta...
Income Tax - Reassessment Proceedings, Limitation Period, Legal Fiction, Deemed Notice - The Revenue challenged the order of the CIT(A) which held that the reassessment proceedings initiated by the Revenue were time-barred - Whether the reassessment proceedings were time-barred by adopting a mechani...
Income Tax - Books of Account, Cash Sales, Unexplained Cash Credits, Best Judgment Assessment - The assessee, a company engaged in the business of retail and wholesale of in-vitro diagnostics and medical devices, had filed its return of income declaring an income of Rs. 39,73,530/- which was duly as...
NOTIFICATION NO. S.O. 2174(E) | 01-May-2026
Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2026.
Notification No. 19/2026 | 05-Mar-2026
Income-tax (First Amendment) Rules, 2026 - Amendment to Rule 114F, 114G & 114H of Income Tax Rules, 1962
Notification No. 64/2026 | 16-Apr-2026
Corrigendum to Notification No. 22/2026 dated 20th March, 2026 [The Income-Tax Rules, 2026]
Notification No. 63/2026 | 10-Apr-2026
Corrigendum to Notification of Income tax return Form U
Notification No. 62/2026 | 10-Apr-2026
Corrigendum to Notification of Income tax return Form 7
Press Release | 01-Apr-2026
Income-tax Act, 2025 comes into force from 1st April, 2026
F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI | 01-Apr-2026
Order for specifying Forms and procedures in relation to furnishing Application for PAN Correction under Rule 158(12) of Income-tax Rules, 2026 read with Section 262(4) of Income-tax Act, 2025
Circular No. 4/2026 | 31-Mar-2026
Referencing by Document Identification Number (DIN)
Press Release | 31-Mar-2026
CBDT Signs 219 Advance Pricing Agreements in FY 2025-26
Circular No. 2/2026 | 25-Mar-2026
Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025

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