10 Mar 2026, 03:44 am
Income Tax - TDS, Certificate under Section 197, Default under Section 201 - The National Highways Authority of India (NHAI) made payments to a foreign contractor (deductee company) for development of national highways, and obtained a certificate under Section 197 for lower TDS rates. The NHAI paid ...
Income Tax - Limitation, Tax Deducted at Source (TDS), Quarterly Filing of TDS Returns, Limitation under Section 201(3) of the Income Tax Act, 1961 - The Assessee/Respondent filed its TDS Returns for the Financial Year 2008-09 on a quarterly basis. The Assessing Officer passed an order under Section...
Income Tax - Deduction u/s 80IC, Depreciation, Bogus Purchases - The assessee is engaged in the business of manufacturing plastic barrels/drums and other plastic products. During survey, it was found that there was inter-unit purchase/transfer of pre-used plant & machinery in Unit-I & II of Pantnaga...
Income Tax - Interest on enhanced compensation, Taxation under Income Tax Act, Provisions under Sections 56(2)(viii) and 145B(1), Taxability under "Income from Other Sources" head, Amendment by Finance Act 2010, Change in legal position - The assessee was awarded enhanced compensation by the High Co...
Income Tax - Dividend Income, Exemption under Section 10(34) and 10(35), Deduction under Section 115BBDA - The assessee, a limited liability partnership firm, filed its return of income for AY 2018-19 declaring total income of Rs.12,84,99,020. During the assessment proceedings, the Assessing Officer...
Notification No. 19/2026 | 05-Mar-2026
Income-tax (Amendment) Rules, 2026 - Amendment to Rule 114F, 114G & 114H
Notification No. 02/2025 | 17-Oct-2025
Approval of M/s Mazumdar Shaw Medical Foundation for Scientific Research under Section 35(1)(iia) of the Income Tax Act, 1961
Notification No. 155/2025 | 27-Oct-2025
Delegation of concurrent powers to the Commissioner of Income Tax, CPC Bengaluru for Rectification of Mistakes U/s 154 and issuance of Notices U/s 156 of Income Tax Act, 1961
Notification No. 65/2024 | 18-Jul-2024
Amendment to Notification No. 54/2021/F. No. 370142/46/2020-TPL , dated the 5th May, 2021
Notification No. 153/2025 | 15-Oct-2025
Tax Exemption on Specified Income of "U.P. Awas Evam Vikas Parishad" from U/s 10(46A)
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 | 10-Mar-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
Search

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...
    Read more VIEW ALL »

Articles

VIEW ALL »

Bulletin Board

VIEW ALL »