Income Tax

Blog, News, Income Tax

June 29, 2026

[Opinion] Section 153C as Jurisdictional Gateway in Search Cases

Adv. Parveen Kumar Bansal – … Continue reading “[Opinion] Section 153C as Jurisdictional Gateway in Search Cases”

Blog, News, Income Tax

June 29, 2026

Opportunity of Hearing Mandatory Before Cognisance Under BNSS | HC

Case Details: B. Siva vs. … Continue reading “Opportunity of Hearing Mandatory Before Cognisance Under BNSS | HC”

Blog, News, Income Tax

June 26, 2026

[Opinion] Section 54F Jurisdictional Anomaly Across High Courts

Anuj Tiwari – [2026] 187 … Continue reading “[Opinion] Section 54F Jurisdictional Anomaly Across High Courts”

News, Blog, Income Tax

June 26, 2026

Delay Condonation Cannot Be Denied for Updated Return | HC

Case Details: No.5565 Poolampatti Primary … Continue reading “Delay Condonation Cannot Be Denied for Updated Return | HC”

Blog, News, Income Tax

June 25, 2026

Interest on Borrowings for Acquiring Control Deductible | SC

Case Details: L.K. Trust vs. … Continue reading “Interest on Borrowings for Acquiring Control Deductible | SC”

Blog, News, Income Tax

June 25, 2026

[Opinion] Set Off Wife’s Business Losses Against Husband’s Income

Meenakshi Subramaniam – [2026] 187 … Continue reading “[Opinion] Set Off Wife’s Business Losses Against Husband’s Income”

News, Blog, Income Tax

June 24, 2026

[Opinion] Tax Impact of Treating Income as Adventure in the Nature of Trade

V K Subramani – [2026] … Continue reading “[Opinion] Tax Impact of Treating Income as Adventure in the Nature of Trade”

Blog, News, Income Tax

June 24, 2026

Second Draft Assessment Order Invalid Under Section 144C | ITAT

Case Details: Marvell India (P.) … Continue reading “Second Draft Assessment Order Invalid Under Section 144C | ITAT”

Blog, News, Income Tax

June 24, 2026

[Opinion] Continuity of the Income-tax Act, 1961

Eshita Krishna – [2026] 187 … Continue reading “[Opinion] Continuity of the Income-tax Act, 1961”

Blog, News, Income Tax

June 22, 2026

Section 148 Return Alone Does Not Attract Section 270A Penalty

Case Details: ACIT vs. Nawazuddin … Continue reading “Section 148 Return Alone Does Not Attract Section 270A Penalty”