Income Tax

Blog, News, Income Tax

March 10, 2026

[Opinion] An Analytical Review of Penalty under Sections 42 & 43 of the Black Money Act

Shobhit Mishra – [2026] 184 … Continue reading “[Opinion] An Analytical Review of Penalty under Sections 42 & 43 of the Black Money Act”

Blog, News, Income Tax

March 10, 2026

Sales-Linked Payments to Group Firms Attract TDS u/s 194C | HC

Case Details: Deys Medical (U.P.) … Continue reading “Sales-Linked Payments to Group Firms Attract TDS u/s 194C | HC”

Blog, Income Tax

March 9, 2026

MSME Registration After Contract | SC Ruling in Vaishno Enterprises Case

MSME Registration After Contract refers … Continue reading “MSME Registration After Contract | SC Ruling in Vaishno Enterprises Case”

Blog, News, Income Tax

March 9, 2026

ITAT Rejects 8% Profit Estimation on Logistics Firm

Case Details: Assistant Commissioner of … Continue reading “ITAT Rejects 8% Profit Estimation on Logistics Firm”

Blog, News, Income Tax

March 9, 2026

[Opinion] Navigating Revisional Powers | Section 263 (ITA 1961) vs. Section 377 (ITA 2025)

Manish Harchandani – [2026] 184 … Continue reading “[Opinion] Navigating Revisional Powers | Section 263 (ITA 1961) vs. Section 377 (ITA 2025)”

Blog, News, Income Tax

March 7, 2026

CBDT Amends Rules 114F–114H for Crypto Reporting

G.S.R. 158(E), dated 05-03-2026 The … Continue reading “CBDT Amends Rules 114F–114H for Crypto Reporting”

Blog, News, Income Tax

March 6, 2026

ITAT Upholds Disallowance of Excess Section 54F Claim

Case Details: Sumit H. Bhagchandani … Continue reading “ITAT Upholds Disallowance of Excess Section 54F Claim”

Blog, News, Income Tax

March 5, 2026

Director’s Spouse Bank Account Cannot Be Attached for Company Tax Dues | HC

Case Details: Manjulaben Mafatlal Shah … Continue reading “Director’s Spouse Bank Account Cannot Be Attached for Company Tax Dues | HC”

Blog, News, Income Tax

March 5, 2026

AO Cannot Reopen Scrutiny After Passing Order on Modified Return u/s 170A | HC

Case Details: Bajaj Electricals Ltd. … Continue reading “AO Cannot Reopen Scrutiny After Passing Order on Modified Return u/s 170A | HC”

News, Blog, Income Tax

March 5, 2026

[Opinion] Is Assignment of Tax Liability at NPV Equivalent to Remission u/s 41(1) or Discharge u/s 43B?

V K Subramani – [2026] 183 … Continue reading “[Opinion] Is Assignment of Tax Liability at NPV Equivalent to Remission u/s 41(1) or Discharge u/s 43B?”