19 Feb 2026, 03:10 am
Income Tax - Disallowance under section 14A, Brand equity fees, Discount on gift cards and gift vouchers, Computation of book profit under section 115JB - During the assessment, the Assessing Officer (AO) made various additions/disallowances, including disallowance under section 14A, disallowance of...
Income Tax - Accommodation entries, Bogus expenses, Section 69C, Disallowance of expenses - The assessee is engaged in the business of manufacturing lithium-ion batteries, was alleged to have taken accommodation entries in the form of bogus expenses from certain entities. The Assessing Officer (AO) ...
Income Tax - Inter-unit transfer of power, Captive Power Plant (CPP), Arm's Length Price (ALP), Comparable Uncontrolled Price (CUP), Market Value, State Electricity Board (SEB) - The assessee company had a captive power plant (CPP) which supplied power to its own manufacturing units. The assessee ap...
Income Tax - Appeal, Ex-parte order, Non-prosecution, Restoration to CIT(A) - The assessee filed an appeal against the ex-parte order of the CIT(A) confirming the additions made by the Assessing Officer (AO) under sections 68 and 115BBE of the Income Tax Act, 1961. The assessee failed to appear befo...
Income Tax - Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for incorrect claim of deduction under Section 80-IC - The assessee company wrongly claimed deduction under Section 80-IC of the Income Tax Act, 1961 for eleven assessment years instead of the permissible ten consecutive assess...
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
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 »