Articles on Income Tax
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Decoding Penalty under Section 270A of the Income Tax Act: A Technical Guide to Under-reporting and Misreporting
[ Published on: 13-01-2026 ]
Sovereign Jurisdictions and the Architecture of Anti-Avoidance: A Comprehensive Analysis of the Evolution of International Tax Law
[ Published on: 09-01-2026 ]
DTAA Declaration Format for Non-Residents: Tax Residency & Beneficial Ownership (2025-26)
[ Published on: 09-01-2026 ]
Beyond Consultancy: The Supreme Court of India Reaffirms the ‘Fixed Place’ PE Threshold in Hyatt International
[ Published on: 09-01-2026 ]
The Chameleon Concept: A Comprehensive Analysis of Beneficial Ownership in International Taxation
[ Published on: 08-01-2026 ]
Aircraft Lease Payments Under the India-UAE DTAA: Royalty or Business Income?
[ Published on: 08-01-2026 ]
ITAT Delhi Deletes Addition Under Section 69A: No Presumption of Cash Ownership Without Actual Possession
[ Published on: 03-01-2026 ]
How to Issue Shares for Services to Foreign Consultants in India: FEMA Rules
[ Published on: 02-01-2026 ]
Foreign Asset Disclosure in ITR: A Complete Guide for Non Residents & Residents
[ Published on: 01-06-2025 ]
ITAT Mumbai Ruling on Section 56(2)(x): Mahavir Enterprises vs. Income Tax Officer
[ Published on: 19-02-2025 ]
Old vs. New Tax Regime: Finance Bill 2025 Updates & Tax Liability Comparison for AY 2026-27 (FY 2025-26)
[ Published on: 02-02-2025 ]
Ensuring Fairness in Tax Assessment: Vijaykumar Poornima vs. Additional/Joint/Deputy/Assistant Commissioner of Income-tax, High Court of Madras
[ Published on: 14-05-2024 ]
The Importance of Disclosing Foreign Assets in Income Tax Returns: A Comprehensive Guide
[ Published on: 15-06-2023 ]
Income Tax Department will issue a Notice Under Section 148A to the Donors of the Registered Unrecognized Political Parties (RUPP)
[ Published on: 31-03-2023 ]
New Scheme of Reassessment - Whether AO is empowered make an assessment of “other issue” as well?
[ Published on: 26-03-2023 ]
How to choose beneficial tax regime. Whether to opt for old old tax regime or for new tax regime.
[ Published on: 03-02-2023 ]
Penalty for failure to link PAN and AADHAAR by 31-March-2022
[ Published on: 30-03-2022 ]
Bombay High Court also quash 148 notices issued after 01 April 2021 under old regime
[ Published on: 29-03-2022 ]
Important Case Laws on Section 36(1)(iii) of the Income Tax Act
[ Published on: 15-11-2021 ]
All about speculation business income and income tax on speculation business
[ Published on: 15-11-2021 ]
Penalty under section 270A immunity u/s 270AA of Income Tax Act - Practical Issues
[ Published on: 15-11-2021 ]
Due date for seeding of AADHAAR with UAN extended
[ Published on: 15-11-2021 ]
Supreme Court dismisses the petition challenging CBDT Circular by the NRI who stuck in India due to Covid-19
[ Published on: 10-09-2021 ]
Possession is not precondition to claim interest deduction under section 24(b)
[ Published on: 09-09-2021 ]
List of cases to be excluded from the Faceless Assessment
[ Published on: 07-09-2021 ]
HC set aside assessment framed on the basis of electronic record in violation of requirements of Section 65B of Indian Evidence Act, 1872
[ Published on: 07-08-2021 ]
Government announces tax exemption for expenditure on COVID-19 treatment and ex-gratia received on death due to COVID-19.
[ Published on: 25-07-2021 ]
CBDT extended time for processing income tax refunds for the AY 2017-18 and earlier years
[ Published on: 05-07-2021 ]
Merely suspecting on borrowing capacity cannot be ground for addition u/s 68
[ Published on: 03-06-2021 ]
Once the primary liability of the recipient has come to an end, vicarious liability of the payer cannot survive
[ Published on: 03-06-2021 ]
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