Income Tax

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October 21, 2026

[Opinion] Does a Survey Under Section 133A Automatically Trigger Section 115BBE?

V K Subramani – [2025] 180 … Continue reading “[Opinion] Does a Survey Under Section 133A Automatically Trigger Section 115BBE?”

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October 21, 2026

[Opinion] Gift From Brother-in-Law? Bank Proof is Enough

Meenakshi Subramaniam – [2025] 180 taxmann.com … Continue reading “[Opinion] Gift From Brother-in-Law? Bank Proof is Enough”

Blog, News, Income Tax

November 26, 2025

OECD Releases 2025 Update to Model Tax Convention

News, dated 19-11-2025 The Organisation … Continue reading “OECD Releases 2025 Update to Model Tax Convention”

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November 25, 2025

Panchanama Invalid as Jewellery Was Already in Custody | HC Orders Release to Assessee

Case Details: H. K. Jewels … Continue reading “Panchanama Invalid as Jewellery Was Already in Custody | HC Orders Release to Assessee”

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October 21, 2026

[Opinion] Taxability of Right Issue Allotments Under Section 56(2)(vii)(c) | Judicial View and Analysis

M. Poorna Chander Rao, Adv. … Continue reading “[Opinion] Taxability of Right Issue Allotments Under Section 56(2)(vii)(c) | Judicial View and Analysis”

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November 24, 2025

[Opinion] Section 44BB – Taxation of Non-Resident Oil Service Providers vs. Section 115A

Khushaboo Rai – [2025] 180 … Continue reading “[Opinion] Section 44BB – Taxation of Non-Resident Oil Service Providers vs. Section 115A”

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November 24, 2025

Assignment of Deferred Sales Tax at NPV Not Cessation u/s 41(1) | HC

Case Details: Commissioner of Income-tax … Continue reading “Assignment of Deferred Sales Tax at NPV Not Cessation u/s 41(1) | HC”

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November 22, 2025

Gift From Relative Needs No Gift Deed – Addition Deleted | ITAT

Case Details: Deb Prasanna Choudhury … Continue reading “Gift From Relative Needs No Gift Deed – Addition Deleted | ITAT”

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November 21, 2025

CBDT Allows Electronic Deposits Under Capital Gains Account Scheme

Notification No. 161/2025 dated 19/11/2025 … Continue reading “CBDT Allows Electronic Deposits Under Capital Gains Account Scheme”

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October 21, 2026

CBDT Authorises 19 Banks for Capital Gains Account Scheme

Notification No. 162/2025 dated 19/11/2025 … Continue reading “CBDT Authorises 19 Banks for Capital Gains Account Scheme”