Income Tax

News, Blog, Income Tax

February 17, 2026

Conversion of Income Tax Survey Into Search: No Hasty and Slipshod Approach

Ashish Parashar – [2022] 134 … Continue reading “Conversion of Income Tax Survey Into Search: No Hasty and Slipshod Approach”

Blog, News, Income Tax

February 16, 2026

No Sec. 194D TDS on exp. incurred in foreign travel of insurance agents if sum paid directly to services providers: HC

Case Details: CIT v. SBI … Continue reading “No Sec. 194D TDS on exp. incurred in foreign travel of insurance agents if sum paid directly to services providers: HC”

Blog, News, Income Tax

February 24, 2026

Do the provisions of section 10(23C) deserve amendments and merger with sections 11 to 13?

V. K. SUBRAMANI – [2022] … Continue reading “Do the provisions of section 10(23C) deserve amendments and merger with sections 11 to 13?”

Blog, News, Income Tax

February 11, 2026

Payment of tax is sufficient to allow withdrawal from Capital Gain Account Scheme; HC directs AO to issue NOC

Case details: Rashesh Shirish Sanjanwala … Continue reading “Payment of tax is sufficient to allow withdrawal from Capital Gain Account Scheme; HC directs AO to issue NOC”

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February 17, 2026

Due date for filing of audit reports & ITRs extended to February 15, 2022 & March 15, 2022 respectively: CBDT

Circular no. 1/2022, dated 11-01-2022 … Continue reading “Due date for filing of audit reports & ITRs extended to February 15, 2022 & March 15, 2022 respectively: CBDT”

Blog, News, Income Tax

February 17, 2026

TDS obligations u/s 194H arises only when assessee makes payment or give credit to payee account: HC

Case Details: CIT v. Super … Continue reading “TDS obligations u/s 194H arises only when assessee makes payment or give credit to payee account: HC”

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February 24, 2026

CBDT notifies ‘Regional Air Connectivity Fund Trust’ for exemption under section 10(46)

Notification No. 1/2022, dated 06-01-2022 … Continue reading “CBDT notifies ‘Regional Air Connectivity Fund Trust’ for exemption under section 10(46)”

News, Blog, Income Tax

January 7, 2022

Day of arrival to be excluded while counting days of stay in India for the purpose of residential status: ITAT

Case details: Pradeep Kumar Joshi … Continue reading “Day of arrival to be excluded while counting days of stay in India for the purpose of residential status: ITAT”

Blog, News, Income Tax

February 17, 2026

Aerators used for prawn farming can’t be treated as equipment for pollution control; not eligible for 100% dep.: HC

Case Details: Industrial Incubators (P.) … Continue reading “Aerators used for prawn farming can’t be treated as equipment for pollution control; not eligible for 100% dep.: HC”

Blog, News, Income Tax

February 16, 2026

DRP can’t condone delay in filing objections by assessee before Panel: Bangalore ITAT

Case Details: Lam Research (India) … Continue reading “DRP can’t condone delay in filing objections by assessee before Panel: Bangalore ITAT”