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Sections 115JB, 148, of the Income-tax Act, 1961 - On perusal of the record, the Audit Report in Form…

Income Tax - Section 37 - There is a delay of 225 days in filing the special leave petition. We are …

This Court notes that by order dated 07th October, 2022, statement of learned Standing Counsel for Income…

This Court is of the opinion that the manner of passing of the impugned order by the responded No. 2…

Income Tax - Sections 2(17), 2(22A), 9, 90 - DTAA between India Netherlands. The word ‘domestic company’…

Income Tax - Sections 12A, 119 - The petitioner is an establishment which has got exemption under Section…

Income Tax - Sections 132, 147, 148, 148A, 153A, 153C - Reassessment has to be done only by taking recourse…

Income Tax - Section 80IB - The deduction is available for five assessment years beginning with the …

Income Tax - Sections 69, 132 - Income Tax Appellate Authority has reached to the conclusion that such…

Income Tax - Section 37 - There is delay of 152 days in filing the present special leave petition. Even…

Income Tax - Section 32 - We are not inclined to interfere with the impugned judgment and order passed…

Income Tax - Sections 92CA, 144C, 153 - The order of the ITAT dated 14 July 2017 and to the extent that…

Income Tax - Section 281B - By communication issued by ACIT (Hq) on behalf of PCIT (Central), Kanpur…

Income Tax - Section 5 - Appellant has carried us to various findings recorded by the AO in the assessment…

Section 197 of the Income-Tax Act, 1961 - It is noted that financial year 2023-24 has already come to…

Sections 12A, 119, of the Income-tax Act, 1961 - The Assessment Years involved are 2018-19 and 2020-21.…

Sections 220, 35ABB, of the Income-tax Act, 1961 - We have given our thoughtful consideration to the…

As carrying out compulsory tax audit under Section 44AB of the Income Tax Act,1961 is a 'privilege' …

Income Tax - Sections 68, 26 - On perusal of the order passed by the PCIT u/s 263 no doubt it is true…

Income Tax - Sections 147, 148, 148A - In the present facts, the 'decision' of the assessing authority…

Income Tax - Sections 68, 132, 153A - From examination of record in light of aforesaid rival contentions…

Income Tax - Sections 40, 68 - The liabilities of G.G.Telecrest Pvt. Ltd. and Uttam Strips Pvt. Ltd.…

Income Tax - Sections 40, 194A, 194H, 195J, 201 - In the present case, it also cannot be disputed that…

Income Tax - Section 68 - As in the present case, the cash deposits are not in the nature of cash deposits…

Income Tax - Sections 92BA, 92CA - As per ratio of judgment of Texport overseas (P) Ltd.’s case it is…

Income Tax - Section 270A - Section 270A provides for penalty for “under-reporting of income” [penalty…

Income Tax - Sections 44AD, 68 - From the finding ofNCIT(A), it is clear that he treated the entire …

Income Tax - Sections 145, 145A - The assessee had stated that there was heavy competition prevailing…

Income Tax - Sections 36, 43B, 143 - The section 143(1)(a)(iv) allows the AO to consider the Disallowance…

Income Tax - Sections 10(38), 68 - Assessee made sale of shares through BSE and paid security transaction…

Income Tax - Sections 14A, 41, 199 - The Hon’ble High Court of Bombay in the case of CIT vs. HDFC Bank…

Income Tax - Sections 14A, 263 - Section 14A would be applicable on the dividend income, earned by the…

Sections 194LBC, 201, of the Income-tax Act, 1961 - As a securitization trust, the assessee has raised…

Sections 115JB 147 of the Income-tax Act, 1961 - It is the case of the assessee that as per the original…

Section 80G of the Income-tax Act, 1961 - We note that the issue under consideration is squarely covered…

Income Tax - Sections 69C, 144, 271 - We find that once it is not in dispute the payments for the purchases…

Income Tax - Section 68 - We find that the similar issue has been adjudicated by this Tribunal in the…

Income Tax - Sections 11, 12A, 143 - Assessee has not filed the form 10B along with the return of income…

Income Tax - Sections 69A, 69C - An agreement of sale of property the property is not transferred. The…

Income Tax - Sections 147, 148 - We are inclined to hold that since no valid notice u/s 148 of the Act…

Cost Inflation Index (CII) for the Financial Year 2024-25 notified as 363 - Amends the Notification …

Exemption from specified income U/s 10(46) – ‘Tamil Nadu Water Supply and Drainage Board, Chennai, n…

CBDT RELEASES NEW FUNCTIONALITY IN AIS FOR TAXPAYERS TO DISPLAY STATUS OF INFORMATION CONFIRMATION PROCESS…

Exemption from specified income U/s 10(46) – ‘Tamil Nadu Electricity Regulatory Commission, notified

Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2024-25…

25-04-2024 Circular No. 7/2024
Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961

CBDT EXTENDS DUE DATE FOR FILING FORM 10A / 10AB

Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam,…

23-04-2024 Circular No. 6/2024
Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming…

Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj Kot Laxmi Venkatesh Mandir” managed…

Amendment in Notification No. 60/2022 dated the 10th June, 2022 read with corrigendum Notification Number…

NET DIRECT TAX COLLECTIONS (PROVISIONAL) FOR THE FINANCIAL YEAR (FY) 2023-24 EXCEED UNION BUDGET ESTIMATES…

CBDT SIGNS RECORD NUMBER OF 125 ADVANCE PRICING AGREEMENTS IN FY 2023-24

Central Government approves ‘Amul Research and Development Association, Anand, Gujarat' under the category…

CBDT CLARIFIES ON MEDIA REPORTS CLAIMING SPECIAL DRIVE TO RE-OPEN CASES WITH REFERENCE TO HRA CLAIMS…

INSTRUCTION REGARDING GENERATION OF PROVISIONAL CAP-I AND CAP-II REPORTS FROM SYSTEMS

04-04-2024 No. Corrigendum
Corrigendum to Notification no. 02 of 2024 dated 31.03.2024

FUNCTIONALITIES TO FILE COMMONLY USED ITRs ENABLED BY CBDT ON 1-4-2024

SECTION 3, READ WITH SECTION 5 OF THE TRIBUNALS REFORMS ACT, 2021 AND RULES 3 AND 10 OF THE TRIBUNAL…

SECTION 3, READ WITH SECTION 5 OF THE TRIBUNALS REFORMS ACT, 2021 AND RULES 3 AND 10 OF THE TRIBUNAL…

ITAT : Delhi ITAT Sets Aside Section 263 Order, Holds Invocation of Revision Solely Based on AO's Proposal Untenable Sans Independent Application of Mind

SC : Supreme Court Affirms Filing of Sec. 44AB Report as Financial Statements Prepared for Bank Purposes Despite DGCEI's Seizure, Confirms Penalty

ITAT : Jodhpur ITAT Rules on Additions Made on Basis of Cash Received for Termination of Property Purchase Agreement and Business Expenses Related to Disputed Agreements

ITAT : Kolkata ITAT Holds Assessment Order under Section 147 Invalid Due to Absence of Valid Notice under Section 148 Issued by Jurisdictional AO

ITAT : Pune ITAT Holds Indication of Disallowance in Tax Audit Sine Qua Non to Invoke Sec. 143(1)(a)(iv)

HC : Delhi High Court Holds Sec. 153D Approval to be Accorded for "Each Assessment Year" Separately, Mechanical Approval Invalidates Assessment

HC : Punjab and Haryana High Court Quashes 153A Proceedings Initiated Without Search, Holds 'Panchnama' Not Authorization to Conduct Search

ITAT : Chandigarh ITAT Holds Revision Under Section 263 Invalid, Finds AO Examined Section 80P Claim with Due Application of Mind

HC : Allahabad High Court Expounds Conditions for Initiating Section 148A Proceedings, Holds Revenue Not Obligated to Deal with Objections Individually

ITATA : Delhi ITAT Rules That Treating All Services as Consultancy Based on One Term of Agreement is Untenable; Providing Information on Tariff Change is Not FTS

ITAT : Mumbai ITAT Holds Rectification Order Passed on Non-Existent Entity Despite Knowledge of Merger, Non-Est

ITAT : Mumbai ITAT Rules on Applicability of Section 194LBC on 'Excess Interest Spread' Paid by Securitisation Trust

ITAT : Delhi ITAT Upholds Partial Rejection of Books Due to Closing Stock Discrepancies and Varied Gross Profit Margins

HC : Delhi High Court Allows Assessee's Application under DTVSV Act, Holds Appeal Pendency on Specified Date Not Affected by CIT(A)'s Dismissal on Limitation

ITAT : Mumbai ITAT Holds Notice Issued by NaFAC to Foreign Banking Company Valid, Jurisdiction Extends to International Taxation Charge Cases

HC - Bombay High Court Quashes Assessment Order Over Disparity in Show Cause Notice and Final Order, Holds SCN Not an 'Empty Formality'

HC - Bombay High Court Quashes Reassessment Notice, Holds Gift of Shares Not Liable for Capital Gains Tax

ITAT- Mumbai ITAT Rules on TDS Applicability for Transactions between SBI and NBFCs Regarding Loan Assignment

HC - Telangana High Court Quashes CIT(E)'s "Mechanical Order" Refusing to Condone Delay in Submitting Form-10B, Remits Matter

ITAT : Mumbai ITAT Deletes Section 68 Addition as Unjustified Basis Director's Statement Retracted Subsequently

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News & Views 
 Query - Clarification on TDS Deduction on Dividends Under Section 194.
 Query - Allowability of Remuneration and Interest to Partners with a Backdated Partnership Deed.
 Query - Classification and Taxability of Income from Advertisement on a Gaming App.
 Query - Taxability of Income from Advertisement Agencies for a Game Developer.
 Query - Opinion on Reopening of Assessment under Section 147.
 Query - Capital Gain Exemption on Sale of Shares and Mutual Funds for Purchase of Residential Property.
 Query - Applicability of Section 43B(h) on Purchase of Capital Goods/Fixed Assets.
 Query - Query on TDS Deduction in Case of Advance Tax Paid by Employees.
 Query - Eligibility to Claim Interest Deduction on Loan under Section 24 of the Income Tax Act.
 Query - Formalities for NRI Gifting to a Resident Sibling in India.
 Query - Can the Transfer of Shares from One Demat Account to Another Demat Account Be Considered a Sale?
 Query - Requirement of Filing Form 15CA and Form 15CB for Foreign Remittances through Credit Card.
 Query - Classification of Teachers' Payments: Salary vs. Professional Fees.
 Query - Jurisdiction for Filing an Appeal Before ITAT.
 Query - Tax Implications of Selling Immovable Property in FY 2015-16 with Stamp Duty Value Exceeding Sale Consideration.
 SCN Reply - Draft Reply to Notice Received Under Section 272A(1)(d) of the Income Tax Act.
 Query - Taxability of TDR (Transferable Development Rights) Sale for Residential and Commercial Properties.
 SCN Reply - Response to Notice under Section 271B of the Income Tax Act, 1961.
 SCN Reply - Response to Notice under Section 271A of the Income Tax Act, 1961.
 Real-Time Feedback Monitoring in Annual Information Statement introduced
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