23 Jan 2026, 12:45 am
Income Tax - Advertisement expenses, Capital expenditure, Revenue expenditure - The assessee treated certain advertisement expenses as deferred revenue expenditure in its books of account, but claimed the entire amount as revenue expenditure in its tax return. The revenue authorities contended that ...
Income Tax - Permanent Establishment, Supervisory PE, Fixed Place PE, Offshore Sales, Attribution of Profits - The assessee, a tax resident of China, is engaged in the business of research, production and sale of passenger cars and commercial vehicles under the brand "MG". It had entered into two ag...
Income Tax - Reassessment order, Revisional jurisdiction under section 263, Transfer Pricing Officer's order under section 92CA(3) - The assessee filed a revised return offering royalty income to tax. The Assessing Officer (AO) made a reference to the Transfer Pricing Officer under section 92CA, but...
Income Tax - Dividend income, Section 14A disallowance, Double taxation of capital gains - The assessee had filed an appeal against the order of the CIT(A) upholding the order of the Income Tax Officer - Whether the dividend income of Rs. 69,48,001 assessed to tax by the Centralized Processing Centr...
Income Tax - Reassessment, Change of opinion, Disclosure of income, Reconciliation of professional fees - The assessee, a practicing cardiologist, filed his return of income declaring total income of Rs. 4,82,69,350/- for AY 2013-14. The original assessment was completed under section 143(3) of the ...
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

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 - 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
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Circulars
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
Circulars
Extension of due date for filing of ITRs for the Assessment Year 2025-26
Circulars
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  • 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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