07 Feb 2026, 02:57 am
Income Tax - Interest, Infrastructure capital company, Long-term finance, Liquidated damages, Deduction under Sections 36(1)(viii) and 36(1)(viia) - The assessee, an infrastructure development finance company, provided long-term finance for infrastructure development projects. It charged liquidated ...
Income Tax - Transfer pricing adjustment, Interest disallowance under section 94B, Tax rate under section 115BAA - The assessee is a private limited company that derived income from rent and other ancillary income through leasing agreements. The assessee reported international transactions of paymen...
Income Tax - Tax Deducted at Source (TDS), Interest under Section 234C, Double Taxation, Deduction under Section 80M - The assessee filed two appeals against the order of the CIT(A) relating to Assessment Years 2021-22 and 2023-24 - Whether the assessee is entitled to the TDS credit of Rs. 71,407 de...
Income Tax - Deduction under Section 80IB(10), Real Income, Double Taxation - The assessee, a partnership firm engaged in the business of builders and developers, entered into a Joint Venture Agreement with Brahma Builders on 21.03.2006 to develop a housing project. The assessee claimed deduction un...
Income Tax - Reassessment, Sanction under Section 151, Limitation - The assessee is a partnership firm that filed its return of income for the Assessment Year 2016-17. The Assessing Officer (AO) issued a notice under Section 148 of the Income Tax Act, 1961 (the Act) to reopen the assessment on the g...
Notification No. 7/2026 | 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
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
No. 71-Ad(AT)/2025 | 19-Dec-2025
Income-tax (Appellate Tribunal) Amendment Rules, 2025
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
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
F.No.225/215/2018/ITA-II | 21-Oct-2025
C&AG performance Audit report No.1 of 2019 on "Assessment of assesses in entertainment sector" - Verification of expenses in assessment of Entertainment sector
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

Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund
Notifications
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Gorakhpur Industrial Development Authority
Notifications
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 - 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
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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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