14 Feb 2026, 03:01 am
Income Tax - Share capital, share premium, unexplained cash credit, documentary evidence, corporate assessment, traceable investors, "Test of Human Probability", "Cast Iron" documentary foundation, AO's powers under Section 131 - The assessee, a Non-Banking Financial Company, raised share capital an...
Income Tax - Section 151, Approval for reopening of assessment, Competent Authority - The assessee filed an appeal against the order passed by the Assessing Officer (AO) under Section 147 read with Section 144C of the Income Tax Act. The assessee had raised an additional ground challenging the juris...
Income Tax - Cash deposits, Cheque credits, import payments, Business loss - The assessee, a partnership firm engaged in the business of trading in furniture and furnishings, had filed return of income declaring a loss of Rs. 2,00,985/- for AY 2017-18. The Assessing Officer (AO) made additions total...
Income Tax - Section 68, Unsecured loans, Identity and creditworthiness of creditors, Genuineness of transactions - The assessee company received unsecured loans aggregating to Rs.2.86 crore from three parties during the year. The AO made an addition of this amount under Section 68 of the Income Tax...
Income Tax - Reopening of assessment, Addition under Section 69A, Undisclosed income, Opportunity of hearing, Acceptance of contentions in subsequent year - The assessee, an individual who claimed to be a business correspondent/bank mitra, did not file the return of income for the year under conside...
Notification No. 17/2026 | 05-Feb-2026
Tax Exemption on Specified Income of "District Legal Service Authority’, Faridabad" U/s 10(46) of 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
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
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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