25 Feb 2026, 03:05 am
Income Tax - Reassessment, Disclosure of Material Facts, Change of Opinion - The petitioner company had reduced its share capital by returning shares to certain shareholders and utilizing amounts from its securities premium account. The Income Tax Department had initially completed the assessment fo...
Income Tax - Fees for Technical Services, India-UAE DTAA, Permanent Establishment, Taxability of Income - The assessee, a UAE based company, received Rs.1,02,54,839/- from an Indian company, Comviva Technologies Ltd. (Comviva India), as Fees for Technical Services (FTS). The assessee did not offer t...
Income Tax - Assessment Order, Amalgamation, Validity - The assessee bank was formed after the amalgamation of erstwhile entities Vijaya Bank and Dena Bank. The assessment order for AY 2019-20 was passed in the name of Vijaya Bank, which had ceased to exist post-merger - Whether the assessment order...
Income Tax - Procedural requirement, Audit report filing, Deduction claim under section 80IB(10) - The assessee, a partnership firm engaged in the business of builders and developers, claimed deduction under section 80IB(10) of the Income Tax Act, 1961. The assessee filed the audit report in Form No...
Income Tax - Addition, Unexplained Credits, Disallowance under Section 14A - The assessee is engaged in the business of running and managing hotels, resorts, motels, restaurants, etc. The assessee filed its return of income for AY 2017-18 declaring a loss of Rs. 2,89,30,557. During the assessment pr...
No. 71-Ad(AT)/2025 | 19-Dec-2025
Income-tax (Appellate Tribunal) Amendment Rules, 2025
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
Notification No. 01/2026 | 05-Jan-2026
Notifies Inbar Holding RSC Limited as Pension Fund for Section 10(23FE) of the 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
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. 11 of 2025 | 02-Sep-2025
Modification to Circular No. 9 of 2022 (F. No. 370142/2/2022-TPL) dated 09.05.2022 of CBDT
Circular No. 12/2025 | 15-Sep-2025
Extension of due date for filing of ITRs for the Assessment Year 2025-26
F.No.225/215/2018/ITA-II | 25-Feb-2026
C&AG’s performance Audit report No.1 of 2019 on “Assessment of assesses in entertainment sector- verification of expenses in assessment of Entertainment sector
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

Recent Updates

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
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 - 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 - 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 - Violation of principles of natural justice, Admission of additional evidence under Rule 46A, Contradictory findings by the CIT(A) - The assessee filed additional evidence along with a petition under Rule 46A before the CIT(A), but the CI...
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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