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MLA/MP is not immune from prosecution for bribes taken in connection with vote/speech in Legislature/…

Section 36(1)(iii) of the Income-Tax Act, 1961 - The above decision of Hon'ble SC has been followed …

Income Tax - Section 119 - In view of the provisions of Section 119(2)(b) of the Act, which indicates…

Income Tax - Sections 10(38), 68 - There is gross delay of 273 days, 288 days and 267 days in filing…

Income Tax - Sections 9, 90, 195, 245R - AAR has not gone into but prima facie has accepted the declaration…

Income Tax - Sections 40, 194N, 198, 201 - This is a settled position seen from the judgment in Hindustan…

Income Tax - Section 144B - As seen that the learned Judge, while dismissing the writ petitions, held…

Income Tax - Section 37 - In view of the concurrent finding of fact that the provision created by the…

Section 37(1) of the Income-Tax Act, 1961 - There is an inordinate delay of 1067 days in filing each…

Income Tax - Section 263 - Inadequacy of enquiry by the AO with respect to certain claims would not …

Income Tax - Sections 144, 145 - AO wields an authority to make additions on the basis of estimation…

Income Tax - Sections 269ST, 271DA - As the petitioner has placed on record evidence that prima facie…

Income Tax - Sections 54F, 147, 148 - The assessee claimed the exemption u/s 54F of the Act for Assessment…

Income Tax - Section 144C - Directions of the DRP were forwarded to the AO, i.e. National Faceless Assessment…

Income Tax - Sections 147, 148, 148A - AO is required to grant time to the assessee to submit the reply…

Income Tax - Section 254 - As held by this Court, in Coca-Cola India (P.) Ltd. and Sony Pictures Networks…

Income Tax - Sections 147, 148, 149 - The validity of a notice must be judged on the basis of the law…

Income Tax - Sections 147, 148 - All the four items, as submitted by assessee which form the basis for…

Income Tax - Section 144C - The extract indicates clearly that the income-tax authorities checked the…

Income Tax - Sections 119, 140, 234A, 234B, 234C - CBDT circular dated 23.05.1996 which provides class…

Sections 11, 13 of the Income-Tax Act, 1961 - It is also not in dispute that it maintains the books …

Sections 69A, 153B, 153A, 132, 153A, 271(1)(c) of the Income-Tax Act, 1961 - A reference was made to…

Sections 14A, 44C of the Income-Tax Act, 1961 - Where assessee-bank earned interest income from NABARD…

Sections 56, 251 of the Income-tax Act, 1961 - The assessee contended that the assessee was not given…

Section 68 of the Income-Tax Act, 1961 - Where assessee discharged onus and also established by additional…

Sections 12AB, 11, 12AA, of the Income-tax Act, 1961 - The assessee has to file an application in Form…

Income Tax - Sections 68, 263 - Both the parties herein fairly conceded that these orders are passed…

Income Tax - Sections 11, 12, 13, 68, 69A, 69B, 142A - As search was conducted on 01.06.2011 and the…

Income Tax - Sections 43CA, 68, 144, 145 - Impugned addition is uncalled for as provisions of Section…

Income Tax - Sections 11, 12A, 139 - On verification of the acknowledgement filed by the assessee, it…

Income Tax - Sections 69A, 250 - As the sister concern by way of an affidavit has confirmed the cash…

Income Tax - Section 68 - We note that the AO has also issued summons to share subscribers however the…

Income Tax - Section 80P - Coordinate Bench of this Tribunal in the case of Kakateeya Mutually Aided…

Income Tax - Sections 2(47), 45, 132B, 234B - The claim of the assessee that its surrender of lease …

Income Tax - Sections 14A, 68, 115JB - The acts involving issuance of OCPS of Rs. 375 crores in October…

Income Tax - Sections 17, 68 - As there is no dispute that the assessee was co-signatory along with …

Income Tax - Sections 5, 14A, 115JB - As decided in assessee' own case the matter is set aside to the…

Income Tax - Sections 69A, 69B, 69C, 132 - AO has not recorded in the assessment order whether such …

Income Tax - Sections 5, 6, 9, 90 - The assessee stayed less than 183 days in United States, therefore,…

Sections 12A, 11, 13 of the Income-tax Act, 1961 - On a perusal of the aforesaid facts it is though …

Exemption from specified income U/s 10(46) – 'Uttar Pradesh Real Estate Regulatory Authority', notif…

Exemption from specified income U/s 10(46) – 'Karnataka Urban Water Supply and Drainage Board', noti…

Income-tax (Third Amendment) Rules, 2024 - New ITR form - Form ITR-7

Panjab University, Chandigarh under the category of ‘University, college or other institution’ for ‘Scientific…

IMPLEMENTATION OF E-VERIFICATION SCHEME-2021 - INCOME TAX DEPARTMENT HAS IDENTIFIED CERTAIN MISMATCHES…

Corrigendum - Notification No. 19/2024 dated 31st January, 2024


Amendment of section 10.

Income-tax.

Short title and commencement.

Remission of Certain Outstanding Direct Tax Demands

NATIONAL SAVINGS TIME DEPOSIT (AMENDMENT) SCHEME, 2024 - AMENDMENT IN PARAGRAPH 7

SUKANYA SAMRIDDHI ACCOUNT (AMENDMENT) SCHEME, 2024 - AMENDMENT IN PARAGRAPH 5

DIRECT TAX COLLECTIONS AT 80.23 PER CENT OF TOTAL REVISED ESTIMATES OF DIRECT TAXES FOR F.Y. 2023-24…

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - INCOME TAX DEPARTMENT CONDUCTS…

Agreement between the Government of the Republic of India and the Government of Samoa for the exchange…

Amendment in Notification No. 106/2022 dated 2nd September, 2022

CBDT NOTIFIES INCOME TAX RETURN FORMS FOR THE ASSESSMENT YEAR 2024-25 WELL IN ADVANCE

STATEMENT OF OBJECTS AND REASONS


HC - Bombay HC Quashes Reassessment Notice Due to Improper Sanction, Upholds Procedural Fairness.

ITAT - ITAT Orders Fresh Review of DAPE Issue, Underscores Importance of Factual Accuracy in Tax Rulings.

HC - Delhi HC Limits Tax Revision Powers, Requires Proof of Error and Prejudice.

HC - Madras HC Upholds Tax Demand, Highlights Importance of Documentation for Assessees.

HC - Bombay High Court Invalidates Section 148 Notice Against Godrej Industries, Citing Limitation Post-Ashish Agarwal.

SC - Supreme Court Rejects Sugar Cooperatives' Review on Deductibility of 'Excessive' Sugarcane Prices.

ITAT - Mumbai ITAT Grants Tax Exemption to ADIA, Criticizes CIT(A)’s Reliance on Mobile Number for Treaty Denial.

SC - Supreme Court Asserts Article 142 Cannot Override Natural Justice, Dismisses Automatic Lapse of High Court Stays.

SC - Supreme Court Upholds Karnataka HC Verdict, Rejects Revenue's Appeal Against Apple India's Warranty Provision Claim.

ITAT - Delhi ITAT Rules Chinese Firm's Software Receipts Not Royalty, Aligns with Engineering Analysis SC Judgment.

SC - Supreme Court Clarifies TDS Applicability in Telecom Sector: Sets New Precedent for Distributor Agreements.

ITAT - ITAT Raipur Rules in Favor of Firm on Unexplained Cash Credits, Rejects Addition in Firm's Accounts.

SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.

Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information

SC - Supreme Court Dismisses Revenue's Appeal Against Delayed Penalty Notice Under Section 271C.

ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.

SC - Supreme Court Upholds CSR Expenditure Allowability Under Section 37(1), Keeps Legal Interpretation Open.

SC - Supreme Court Affirms Taxation on Clubs' Interest Income: Dismisses Madras Gymkhana's Review Petitions.

SC - Supreme Court Remands ITC Tax Appeal Back to Calcutta High Court for Re-hearing.

SC - Supreme Court Upholds Delhi HC's View on Sales Tax Subsidy as Capital Receipt, Orders Consequential Actions.

x
# 
News & Views 
 CBDT approves Panjab University’s Scientific Research Deduction U/s. 35(1)(ii)
 Guide to Responding to Income Tax Notices: e-Verification Scheme 2021
 Over 360K Income Tax Appeals Pending: CIT(A) Stats Revealed in RTI Reply
 Advisory: Mismatch of transaction amount shown in Income Tax Return
 Delhi High Court Upholds Charity Tax Exemption, Even with TDS on Grants
 Remission of Petty Direct Tax Demands: Analyzing the CBDT Order for Taxpayer Relief
 Queries and Replies: How to Mitigate Capital Gains Tax on Share Exchanges.
 Queries and Replies: Navigating the Tax Complexities of Agricultural Cash Transactions
 Income-tax (Amendment) Rules 2024 – Changes in ITR-2, ITR-3 & ITR-5 Schedule CG
 Supreme Court Annual Digest : Income Tax
 Inventory Valuation: Cost Accountants Empanelment by Delhi Income Tax Office
 Message to Micro and Small Enterprise/Suppliers (Manufacturing) – Section 43B(h)
 Direct Tax Collections Surpass 80% of FY 2023-24 Targets
 Chhattisgarh Tax Raid Exposes Rs. 13 Crore Scam – Ministry Report
 CBDT notifies Tax Information Exchange Agreement: India-Samoa
 Exemption of Income Tax for Dairy Cooperative Society
 Notification No. 20/2024-Income Tax Dated: 6th February, 2024
 Faceless Tax Assessment: Impact, Benefits & Redressal Measures: Govt. Response
 CBDT Release ITR 2,3 & 5 for AY 2024-25 & amends Income Tax Rule 12
 RBI Guidelines: Import of Gold under India-UAE CEPA TRQ
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Judgments: Taxman

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Parallel citation of TMI for Judgments reported in TaxCorp(DT). Updated on realtime basis.

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Huge collection of unreported judgments reported exclusively by TaxCorp. Updated on Realtime basis.

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Parallel citation of TIOL for Tribunal Orders reported in TaxCorp(DT). Updated on realtime basis.

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ITAT: TMI

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ITAT Orders reported in ITR (Trib)-OL. Updated weekly.

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Deeds & Documentation

Deeds & documentation (Partnership, HUF, Gift, POA and 45 other categories covering around 1,500 deeds annd agreements. Editable.

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Around 20 Direct Tax Acts

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Around 100 Direct Tax Rules

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Income computation and disclosure standards

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