Full-text search across Supreme Court, High Court & ITAT judgments, the Income Tax Act & rules, and CBDT circulars and notifications.
(2026) TaxCorp(LJ) 38371 (ITAT-CHENNAI)
ITAT : Chennai ITAT Rules Swap Charges for Hedging ECBs as Revenue Expenditure; Disallowance of Rs. 20.53 Crores for Saint Gobain India Pvt. Ltd. Set Aside in Light of Britannia Industries Precedent
Read the full judgment →The latest additions across the Direct Tax library.
(2026) TaxCorp (DT) 97710 (HC-KERALA)
Kerala High Court: TDS Exemption Under Section 194A(3)(ix) Not Applicable to Interest Earned on Post-Award Deposits of M...
(2026) TaxCorp (DT) 97709 (HC-GUJARAT)
Income Tax - Section 119(2)(b) - Gujarat High Court Directs Reconsideration of Delay Condonation for Section 80JJAA Dedu...
(2026) TaxCorp (DT) 97708 (HC-KARNATKATA)
Income Tax - Section 260A - Karnataka High Court Holds Ancillary Software Licensing Receipts Not Taxable as Fees for Tec...
(2026) TaxCorp (DT) 97707 (HC-BOMBAY)
Income Tax - Section 260-A - Bombay High Court Bars Revision of Search Assessments under Section 263 for Unabated Years...
(2026) TaxCorp (DT) 97706 (HC-BOMBAY)
Income Tax - Section 172(4) - Bombay High Court Stays Recovery of Section 172(4) Assessments When Annual Return Filed Un...
CBDT Authorization for Reporting under Automatic Exchange of Information in the Annual Information Statement in Form 26A...
Clarifications on the Safe Harbour Rules for sale of rough diamonds in Special Notified Zones (SNZs)
Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to secti...
Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27
Notification of Sovereign Wealth Fund under Schedule V [Table: SI. No. 7.Note 5(a)(ii)(G)] of the Income-tax Act, 2025
Transactions not regarded as transfer. - Central Government notifies transfer of capital asset from Nuclear Power Corpor...
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for " Indian Institute of Information Technology Dharwad".
Central Government specifies the bond as zero coupon bond
Agreement and Protocol between the Republic of India and the Government of the Democratic Socialist Republic of Sri Lank...
Notification Granting Tax Exemption to the Delhi Pollution Control Committee under Section 11 of the Income-tax Act, 202...
Analysis, practical queries and opinions on direct tax.
Allowances under the Income-tax Act, 2025—A Shift in Exemptions and Emerging IssuesIntroduction: Evolution of Allowance Provisions in Indian...
Statutory Interest under Sections 234A, 234B and 234C: Why Waiver Is Not a Matter of Equity1. Central propositionInterest under sections 234...
Income-tax Return Filing for Assessment Year 2026-27: A Practical Guide Covering Due Dates, Forms, Regimes, Reporting and Common IssuesThis...
Section 536 of the Income-tax Act, 2025: How Clause (j) Preserves the Old Act’s ConsequencesThe repeal of the Income-tax Act, 1961 by the In...
Demerger Consideration by a Holding Company: Revisiting the Meaning of “Resulting Company”Demerger is one of the most frequently used modes...
Search Material and Reassessment: Gujarat High Court’s Approach in Paras Chandreshbhai Koticha1. Why the ruling mattersThe Gujarat High Cour...
Jump straight to a sub-area.
The complete library, grouped.