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Income Tax - Sections 69C, 144 - Special leave petitions are dismissed both on the ground of delay as…

Income Tax - Section 44BB - Though, there is a delay of 272 days in filing the Special Leave Petition.…

Income Tax - Sections 147, 148 - Although, there is a delay of 128 days in filing the Special Leave …

Income Tax - Sections 14A, 92, 92B, 92C - Assessing Officer proceeded on a mere assumption that interest…

Income Tax - Sections 143, 154 - It appears that there is an error apparent on face of the record to…

Income Tax - Section 281B - First charge holders of the properties are the Bankers and the respondent-Income…

Sections 14A(1), 260A, 92B - By way of this appeal brought under Section 260A of the Income Tax Act,…

Sections 68, 143(2), 129 - In the present case, it is evidently clear that after the petitioner filed…

Sections 145A - The fact that the Appellate Authority has passed the order after considering the merit…

Sections 50C(1), 142(1), 143(3), 148 - In view of the aforesaid, we find considerable merit in the contention…

Sections 254, 254(1), 254(2), 260-A - In view of aforesaid we are satisfied that in the fact situation…

Sections 148, 148A, 148A(d), 149, 149(1), 151, 151(ii) - The facts and circumstances of this case and…

Sections 69C, 148, of the Income-tax Act, 1961 - On perusal of the order dated 13.4.2023 passed under…

Income Tax - Section 9 - Section 9(1)(i) of the Act inter alia seeks to impose tax albeit via a deeming…

Income Tax - Sections 132, 147, 148, 148A, 149, 153A - It is true that in the newer provision of reassessment,…

Income Tax - Sections 147, 148 - No material to show that the petitioner Company had concealed any investment…

Section 250(4) of Income-tax Act, 1961 - ASSESSMENT — ORDER PASSED WITHOUT GIVING ASSESSEE ADEQUATE …

INCOME — STATEMENTS OF TAX DEDUCTED AT SOURCE SHOWING RECEIPTS FROM THREE CONCERNS NOT SHOWN BY ASSESSEE…

Sections 144B, 147, 148, 148A of Income-tax Act, 1961 - REASSESSMENT — NOTICE — NEW PROCEDURE - The …

Sections 132, 153C, 246A of Income-tax Act, 1961 - SEARCH AND SEIZURE — ASSESSMENT OF THIRD PERSON -…

Income Tax - Sections 43B, 80IA, 80IE, 145 - We find that issue on hand is covered by order of the coordinate…

Income Tax - Sections 14A, 35, 37, 40, 69C, 80IB, 92, 92B, 92C, 115JB - As in view of the discussion…

Income Tax - Sections 14A, 36, 115JB, 199 - We hold that the ld. AO had not recorded any objective satisfaction…

Income Tax - Sections 147, 263 - PCIT has referred to the assessee’s return of income wherein it was…

Income Tax - Sections 44AD, 144 - So far as Section 44AD is concerned the same relates to special provision…

Income Tax - Sections 32, 36, 37, 41, 43B - AO has made general observation of personal/non-business…

Income Tax - Sections 45, 68, 115BBE - As per section 197(b) of IDS, 2016 where the assessee fails to…

Income Tax - Sections 69A, 115BBE - In this line of business, the assessee like agents / service providers…

Income Tax - Sections 68, 131 - As it evident from the assessment order the AO deputed his Inspector…

Sections 201(1), 195(1), 153(2), 148 - The ratio laid down in the aforesaid decision of the jurisdictional…

Sections 90, 139(1), 143(1), 154 - In his rejoinder, the learned counsel for the Assessee submitted …

Section 3, 5, 31, 33(4), 34, 34(3), 147, 147(a), 148, 149, 149(1)(b), 150, 150(1), 150(2), 150(iii),…

Sections 68, 133(6) - A careful perusal of the aforesaid findings show that the assessee has explained…

Sections 145, 69, 143(3), 133A - We have considered the rival contention and submissions, perused the…

Sections 271(1)(c), 147 - Appeals—Condonation of delay - On a careful perusal of the facts leading to…

Sections 156, 271, 271FAA, 285BA, 285BA(1), 285BA(4), 285BA(7) - In this case, the Prescribed Authority…

Sections 139, 147, 148 - The brief facts of the case are that the assessee is a Non-Resident Indian …

Sections 11, 12AA, 263, of the Income-tax Act, 1961 - Where assessee gave contribution to NGOs whose…

Section 36(1)(va), 43B of the Income-Tax Act, 1961 - In view of above, it is observed that section 43B…

Section 50B of the Income-tax Act, 1961 - During the course of assessment proceeding itself, the assessee…

Exemption from specified income U/s 10(46) – ‘Chhattisgarh Rajya Beej Pramanikaran Sanstha’ notified

Exemption from specified income U/s 10(46) – ‘Maharashtra Council of Homoeopathy’ notified

U/s 138(1) of IT Act 1961 - Central Government specifies Deputy Director General (Tech Development Division),…

Statement of Financial Transactions (SFT) for Depository Transactions - Method for computation of "The…

Statement of Financial Transaction (SFT) for Mutual Fund Transactions - Frequency for submitting the…

GROSS DIRECT TAX COLLECTIONS FOR FY 2023-24 UPTO 9-11-2023 - GROSS DIRECT TAX COLLECTIONS FY 2023-24…

INSTRUCTION REGARDING REVISION OF TIMELINE AND MONETARY LIMITS AS WELL AS REVISION OF WORKFLOW IN MATTER…

Procedural framework for dealing with unclaimed amounts lying with Infrastructure Investment Trusts …

SENIOR CITIZEN'S SAVINGS (FOURTH AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPHS 3, 4, 5, 6, 7 AND…

NATIONAL SAVINGS TIME DEPOSIT (FOURTH AMENDMENT) SCHEME, 2023 - SUBSTITUTION OF PARAGRAPH 8

PUBLIC PROVIDENT FUND (AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPH 13

Exemption from specified income U/s 10(46) – ‘Punjab Infrastructure Regulatory Authority’ notified

Exemption from specified income U/s 10(46) – ‘Press Council of India’ notified

NATIONAL SAVINGS RECURRING DEPOSIT (THIRD AMENDMENT) SCHEME, 2023 - AMENDMENT IN PARAGRAPHS 9, 10, 11…

Pension fund, namely, BPC Penco XVII Corporation specified u/s 10(23FE)

India- Saint Vincent and the Grenadines DTAA - Agreement for the avoidance of double taxation and the…

RECORD NUMBER OF OVER 7.85 CRORE ITRs FILED TILL 31ST OCTOBER, 2023

Income-tax (Twenty-Seventh Amendment) Rules, 2023

Exemption from specified income U/s 10(46) – ‘West Bengal Pollution Control Board’ notified

Exemption from specified income U/s 10(46) – ‘Telangana Building and Other Construction Workers Welfare…

ITAT - Delhi ITAT Relieves LG India from TDS Liability on Notional Profits of LG Korea’s PE.

FC - Pakistan Supreme Court Classifies Software Lease Payments as Royalty, Overturns High Court Ruling.

HC - Delhi HC Affirms Non-Taxability of Indirect Transfer of Shares, Deems Explanatory Amendments Retrospective.

ITAT - Delhi ITAT Exempts Satellite Transmission Services from 'Royalty' Tax, Aligning with New Skies Precedent.

ITAT - Delhi ITAT Quashes Assessment Orders Due to Non-Compliance with Mandatory DIN Requirement.

ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.

HC - Bombay HC Annuls Reassessment on Leasehold Rights Already Taxed in Subsequent Year.

ITAT - Mumbai Tribunal Upholds Deductibility of Compensation Expenditure in Real Estate Business.

HC - Madras HC Annuls Reassessment Proceedings on Capital Gains Exemption, Citing Complete Disclosure by Assessee.

ITAT - Tribunal Upholds Deduction for 'Mark to Market' Loss in Forex Hedging, Overruling CBDT Instruction.

ITAT - Chandigarh Tribunal Quashes Assessment Beyond Six Years under Section 153A for Lack of Incriminating Evidence.

ITAT - Delhi ITAT Rules in Favor of German Company: Offshore Supplies & Services Not Taxable in India.

ITAT - Delhi Tribunal Upholds Capitalization of Interest Paid to NOIDA in Project Expenses.

ITAT - Delhi Tribunal Sets New Benchmarks in Comparable Selection for TP Adjustments in Software and ITES Segments.

ITAT - Jaipur Tribunal Overturns Penalty for Non-Audited Accounts, Citing Lack of Book Maintenance as Key.

ITAT - Mumbai Tribunal Overturns Addition under Section 68, Upholds Legitimacy of Assessee's Share Transactions.

ITAT - Mumbai ITAT Rules Against Reassessment Triggered by Unconnected Third-Party Statement in Property Purchase Case.

ITAT - Jabalpur ITAT Third Member Rules in Favor of Assessee, Declaring Regular Assessment under Section 143(3) Invalid Post-Search.

HC - Orissa High Court Validates Expenditure on Employee Welfare School as Allowable Business Expense.

ITAT - Mumbai ITAT Restores Interest Expense Issue on Unsecured Debentures to AO for De Novo Adjudication.

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News & Views 
 Section 10(46): Maharashtra Council of Homoeopathy Recognized
 Section 10(46): Chhattisgarh Rajya Beej Pramanikaran Sanstha Recognition notified
 Functionality for Valid Returns (up to AY 2017-18) with Delayed Income Tax Refund Claims
 Income Tax Alert: High-Risk Non-filer Cases AY 2020-21 Insights
 High-Risk Non-filer Cases for AY 2017-18: Insights from DIT (Systems)
 Section 138 Notification: UIDAI Appointed for Information Disclosure
 Revised SFT Submission Process for Mutual Fund Transactions
 Revised Procedure for submission of SFT for Depository Transactions
 Revised Guidelines for Withholding Refunds under Section 245(2) – Income-tax Act 1961
 Income Tax Exemption for Press Council of India – Notification No. 98/2023
 Income Tax Exemption Notification: Punjab Infrastructure Regulatory Authority
 Income Tax Agreement Between India & Saint Vincent for information Exchange
 Income Tax Notification: BPC Penco XVII Corporation Exemption
 Income Tax Amendment: Latest Changes in ITR-7 Forms
 Income Tax Department Records 7.85 Crore ITRs Filed by 31st Oct 2023
 Section 10(46) Exemption to Telangana Building Welfare Board
 Section 10(46) Exemption to ‘West Bengal Pollution Control Board
 Request for Form 10B and Form 10BB Relaxation & due date Extension
 CBDT Order: Role of Pr.CCsIT and Pr. CCIT (NaFAC)
 Surge in Taxpayer Compliance: India’s Direct Taxes Data Revealed
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