Income Tax

Blog, News, Income Tax

April 14, 2026

Section 54GB Deduction Allowed on Proportionate Investment | ITAT

Case Details: Jyotsna Kunwar vs. … Continue reading “Section 54GB Deduction Allowed on Proportionate Investment | ITAT”

Blog, News, Income Tax

April 12, 2026

ALP of Steam Transfer from Eligible Power Unit to Non-eligible Units Cannot be NIL | ITAT

Case Details: DCM Shri Ram … Continue reading “ALP of Steam Transfer from Eligible Power Unit to Non-eligible Units Cannot be NIL | ITAT”

Blog, News, Income Tax

April 11, 2026

Section 44AD Applies to BC Activity Not 44ADA | ITAT

Case Details: Manoj Rajaram Sharma … Continue reading “Section 44AD Applies to BC Activity Not 44ADA | ITAT”

Blog, News, Income Tax

April 11, 2026

[Opinion] Effect of Section 292BC on Jurisprudence under Section 153D

Ajay Wadhwa & Shivam Garg … Continue reading “[Opinion] Effect of Section 292BC on Jurisprudence under Section 153D”

Blog, News, Income Tax

April 7, 2026

[Opinion] Need to Transfer the Jurisdiction of Benami Cases to ITAT

Parveen Kumar Bansal & Ruchesh … Continue reading “[Opinion] Need to Transfer the Jurisdiction of Benami Cases to ITAT”

News, Blog, Income Tax

April 7, 2026

Skill Development Activities Qualify as Education u/s 2(15) | ITAT

Case Details: Deputy Commissioner of … Continue reading “Skill Development Activities Qualify as Education u/s 2(15) | ITAT”

Blog, News, Income Tax

April 6, 2026

No TDS Default u/s 194-IA Without Aggregation Pre-2024 | ITAT

Case Details: Hasmukhbhai Jayantibhai Patel … Continue reading “No TDS Default u/s 194-IA Without Aggregation Pre-2024 | ITAT”

Blog, News, Income Tax

April 6, 2026

[Opinion] ESOP Taxation and TDS Mismatch | Need for Reform

Punit Agarwal – [2026] 185 taxmann.com … Continue reading “[Opinion] ESOP Taxation and TDS Mismatch | Need for Reform”

Blog, News, Income Tax

April 8, 2026

PF/ESI Deduction Allowed if Paid Before ITR Due Date | ITAT

Case Details: Sunila Sahu vs. … Continue reading “PF/ESI Deduction Allowed if Paid Before ITR Due Date | ITAT”

News, Blog, Income Tax

April 4, 2026

[Opinion] Complexity within Simplicity – Presumptive Taxation under the Income Tax Act 2025

Hitesh Kumar & Avinash K … Continue reading “[Opinion] Complexity within Simplicity – Presumptive Taxation under the Income Tax Act 2025”