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Sections 54, 148 of the Income-Tax Act, 1961 - Where assessee during assessment year 2013-14 earned …

Section 10(10AA) of the Income-Tax Act, 1961 - Differentiation made by State between employees of Central…

Income Tax - Sections 139, 148, 276CC, 278E - The only criterion for initiation of prosecution is that…

Income Tax - Section 132 - The search was conducted and the Show Cause Notices dated 21.12.2022 and …

Sections 142(1), 153C - At the outset, we may record that Special Civil Application No. 436 of 2024,…

Section 68, 260A - Before parting it is necessary to observe that usually the matter would have been…

Sections 143(3), 147, 148, 260A, 263 - In the present case, as noted above, the assessee was a trader…

Sections 37, 260A, 28 - For all the reasons afore-stated, the substantial question of law nos. (a) and…

Sections 143(3), 147, 148 - Petitioner is in the business of shares and stock broking. Petitioner is…

Where based on search at premises of assessee, NRI, it was alleged that assessee had indulged in evading…

Income Tax - Sections 11, 12, 44AB, 69A, 115BBC, 115BBE - ITAT has also correctly recorded that Section…

Income Tax - Sections 2(35), 276B - As per Section 2(35) of IT Act clause (a), insofar as a company …

Income Tax - Sections 245C, 245D - Section 245C(1) provides disclosure of full and true particulars …

Sections 156, 148 of the Income-tax Act, 1961 - It is also borne out from the material on record that…

Income Tax - Section 37 - We are not inclined to interfere with the impugned judgment and order passed…

Income Tax - Sections 40, 194C, 194I - Following the order of this Court in “Principal Commissioner …

Income Tax - Sections 10(38), 68, 69, 261 - There is gross delay of 272 days in filing the special leave…

Income Tax - Sections 153B, 263 - During the course of submissions, as brought to our notice that the…

Section 260A of Income-tax Act, 1961 - APPEAL TO HIGH COURT — NO SUBSTANTIAL QUESTION OF LAW ARISING…

Sections 119(2)(b), 153A, 153B, 245C, 245D of Income-tax Act, 1961 - WRIT — SETTLEMENT OF CASE - The…

Sections 69C, 68, of the Income-Tax Act, 1961 - Where assessee earned a huge profit of more than 92 …

Section 69B of the Income-Tax Act, 1961 - Having heard both the parties and having gone through the …

Section 68 of the Income-Tax Act, 1961 - From the computation sheet with demand notice it is found that…

Section 80P of the Income-Tax Act, 1961 - There was a categorical finding by the Assessing Officer that…

Income Tax - Sections 271, 275 - As section 275 of the Act is clear in its purport that no order imposing…

Income Tax - Sections 50C, 56 - There is no provision in the act that before invoking the provisions…

Income Tax - Sections 36, 263 - As observed that different benches of ITAT have taken different views…

Income Tax - Sections 14A, 35, 37, 92, 92B, 92C, 115JB - As in assessee own case 2012-13 and 2013-14…

Income Tax - Section 2(22) - Primary condition to attract section 2(22)(e) is the recipient of the loan…

Sections 143 (3), 144B, 56(2)(x)(b) - In the present case, undisputedly the assessee has purchased the…

Sections 133(6), 68, 143(3), 131 - In the light of the facts and circumstances set out above, we are…

Sections 20, 155, 199(3) - In the same vein, however, we note that no positive finding of the Revenue…

Sections 143(3), 263, 36(1)(va) - We have heard both the parties and perused the material available …

Sections 2(22)(e), 139(1), 132(4) - In view of the above judicial precedents including the binding decision…

Sections 139(9), 68, 250, 143(2), 40(a)(ii), 269SS - Even otherwise as per the proviso to the section…

Sections 143(2), 142(1), 263(1), 40A(3) - In light of the aforesaid discussion and in the entirety of…

Income Tax - Sections 9, 40, 90, 195, 201 - The criterion for determining “Royalty” under the said provision…

Income Tax - Section 263 - The notice was served upon the assessee, since deceased, the order of assessment…

Income Tax - Section 32 - As the purchase of a car was made by the appellant company which is also reflected…

Income Tax - Sections 28, 139, 147, 148 - Hon’ble Jurisdictional High Court in the case of Abhinitha…

Panjab University, Chandigarh under the category of ‘University, college or other institution’ for ‘Scientific…

Corrigendum - Notification No. 19/2024 dated 31st January, 2024


Amendment of section 10.

Income-tax.

Short title and commencement.

Remission of Certain Outstanding Direct Tax Demands

NATIONAL SAVINGS TIME DEPOSIT (AMENDMENT) SCHEME, 2024 - AMENDMENT IN PARAGRAPH 7

SUKANYA SAMRIDDHI ACCOUNT (AMENDMENT) SCHEME, 2024 - AMENDMENT IN PARAGRAPH 5

DIRECT TAX COLLECTIONS AT 80.23 PER CENT OF TOTAL REVISED ESTIMATES OF DIRECT TAXES FOR F.Y. 2023-24…

SECTION 132 OF THE INCOME-TAX ACT, 1961 - SEARCH AND SEIZURE - GENERAL - INCOME TAX DEPARTMENT CONDUCTS…

Agreement between the Government of the Republic of India and the Government of Samoa for the exchange…

Amendment in Notification No. 106/2022 dated 2nd September, 2022

CBDT NOTIFIES INCOME TAX RETURN FORMS FOR THE ASSESSMENT YEAR 2024-25 WELL IN ADVANCE

STATEMENT OF OBJECTS AND REASONS


Amendment of section 10

RATES OF INCOME-TAX

Short title and commencement.

Income-tax (Amendment ) Rules, 2024

SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.

Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information

SC - Supreme Court Dismisses Revenue's Appeal Against Delayed Penalty Notice Under Section 271C.

ITAT - Bangalore ITAT Affirms TDS Credit Eligibility for Construction Company on Mobilization Advance.

SC - Supreme Court Upholds CSR Expenditure Allowability Under Section 37(1), Keeps Legal Interpretation Open.

SC - Supreme Court Affirms Taxation on Clubs' Interest Income: Dismisses Madras Gymkhana's Review Petitions.

SC - Supreme Court Remands ITC Tax Appeal Back to Calcutta High Court for Re-hearing.

SC - Supreme Court Upholds Delhi HC's View on Sales Tax Subsidy as Capital Receipt, Orders Consequential Actions.

SC - Supreme Court Rejects Revenue's Appeal on 'Net Interest Expense' Deduction Under Sec. 80-IAB in Adani Ports Case.

SC: Supreme Court Upholds Classification of Telecom Licence Fees as Capital Expenditure, Dismisses Bharti Hexacom's Review Petition

ITAT: Jaipur Tribunal Rules in Favor of Assessee, Limits PCIT's Revisionary Powers Under Section 263

ITAT: Kolkata Tribunal Declares Reopening of Assessment Under Section 147 Invalid Due to Lack of Independent Application of Mind by AO

ITAT: Delhi Tribunal Rules No Permanent Establishment of Foreign Company in India for Airline and Hotel Booking Services

HC: Calcutta High Court Quashes Reassessment Notices for AY 2013-14 and 2014-15 as Time-Barred

ITAT: Mumbai Tribunal Approves Assessee's Valuation Method for Unquoted Equity Shares Under Section 56

ITAT: Mumbai Tribunal Quashes Reassessment under Section 147, Upholds Exemption Eligibility under Section 11

HC: Madras High Court Quashes Assessment Order Post-Amalgamation, Directs Reassessment Based on Consolidated Return

SC: Supreme Court Upholds Allowance of Pre-2002 Unabsorbed Depreciation Beyond 8 Years

ITAT: Delhi ITAT Rules US Corporate Entity's Administrative Fee Not Taxable as Royalty in India

ITAT: Delhi ITAT Excludes Escrow Amount from Capital Gains Computation for Modi Rubber

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News & Views 
 Delhi High Court Upholds Charity Tax Exemption, Even with TDS on Grants
 Remission of Petty Direct Tax Demands: Analyzing the CBDT Order for Taxpayer Relief
 Queries and Replies: How to Mitigate Capital Gains Tax on Share Exchanges.
 Queries and Replies: Navigating the Tax Complexities of Agricultural Cash Transactions
 Income-tax (Amendment) Rules 2024 – Changes in ITR-2, ITR-3 & ITR-5 Schedule CG
 Supreme Court Annual Digest : Income Tax
 Message to Micro and Small Enterprise/Suppliers (Manufacturing) – Section 43B(h)
 Direct Tax Collections Surpass 80% of FY 2023-24 Targets
 Chhattisgarh Tax Raid Exposes Rs. 13 Crore Scam – Ministry Report
 CBDT notifies Tax Information Exchange Agreement: India-Samoa
 Exemption of Income Tax for Dairy Cooperative Society
 Notification No. 20/2024-Income Tax Dated: 6th February, 2024
 Faceless Tax Assessment: Impact, Benefits & Redressal Measures: Govt. Response
 CBDT Release ITR 2,3 & 5 for AY 2024-25 & amends Income Tax Rule 12
 RBI Guidelines: Import of Gold under India-UAE CEPA TRQ
 CBDT Approves M/s Prayoga, Bengaluru for Scientific Research Funding U/s. 35
 CBDT notifies Income Tax Return (ITR) Form ITR-6 for AY 2024-25
 All about Income-Tax Act Amendments Carried Out Through Finance Act, 2023
 Notification No. 15/2024-Income Tax Dated: 23.01.2024
 Notification No. 14/2024-Income Tax Dated: 23rd January, 2024
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Deeds & documentation (Partnership, HUF, Gift, POA and 45 other categories covering around 1,500 deeds annd agreements. Editable.

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