17 Mar 2026, 12:33 am
Income Tax - Tax deduction under Section 80-IA, Interpretation of the term "developer" - The assessee, an engineering company, claimed tax deductions under Section 80-IA of the Income Tax Act for profits derived from the development of two infrastructure projects - Koyna Project in Maharashtra and S...
Income Tax - Reassessment, Change of Opinion, Full and true disclosure of material facts - The assessee company, which is engaged in the business of manufacturing of refined petroleum products, filed its return of income for AY 2015-16 declaring an income of Rs. 109,21,94,530/-. The original assessm...
Income Tax - Fees for technical services, India-Singapore DTAA - The assessee, a company incorporated in Singapore, received fabrication charges of INR 21,96,83,550 from its Indian associated enterprise. The Assessing Officer (AO) treated the fabrication charges as "fees for technical services" unde...
Income Tax - Tax Residency, Salary Income, DTAA, Tax Credit - The assessee was on an assignment to the UK from 06.01.2014 to 17.07.2016 and received salary (including bonus) in India from Vodafone India Limited for the UK services. The assessee claimed that the salary income pertaining to services r...
Income Tax - Deduction u/s 35(2AB), Approval from DSIR, Effective date of approval - The assessee, a private limited company engaged in agro-based manufacturing industry, had established in-house R&D facilities that were duly recognized by the Department of Scientific and Industrial Research (DSIR)....
Notification No. 19/2026 | 05-Mar-2026
Income-tax (Amendment) Rules, 2026 - Amendment to Rule 114F, 114G & 114H
Notification No. 08/2026 | 19-Jan-2026
Tax Exemption on Specified Income of "Aligarh Development Authority" U/s 10(46A) of Income-tax Act, 1961
Notification No. 09/2026 | 19-Jan-2026
Tax Exemption on Specified Income of "Barnala Improvement Trust" U/s 10(46A) of Income-tax Act, 1961
Notification No. 10/2026 | 19-Jan-2026
Tax Exemption on specified income of "Agra Development Authority" U/s 10(46A) of Income-tax Act, 1961
Notification No. 11/2026 | 21-Jan-2026
Tax Exemption on Specified Income of "Karnataka State Rural Livelihood Promotion Society" U/s 10(46) of Income-tax Act, 1961
Press Release | 23-Feb-2026
Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
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
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

Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
Circulars
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Circulars
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
Income Tax - Notice under Section 148, Approval under Section 148A, Revision under Section 263 - The assessee challenged the order passed under Section 263 by the PCIT on the ground that the notice issued under Section 148 was invalid due to lack of ...
Caselaws
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TAX VISTA | Your Weekly Tax Recap

  • 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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