Updates @ Taxpublisers.in QUICK COMPARE Allows Parallel reading of Sections, Rules or Regulations Union Budget 2025 Highlights Finance Bill, 2025 Finance Minister's Speech Key to Budget Document, 2025 Budget Highlights (Key Features) Implementation of Budget Announcements 2024-2025 CBDT RELEASES FAQs Budget 2025-26 Union Budget 2025-26--Corporate Tax Wishlist Latest Notifications More... 21-Jan-2026 : Section- 10(46)- Exemption to specified income of Notified Body/Authority/Board/Trusts/Community 'Tamil Nadu e-Governance Agency’ , Dated: 21-01-2026 - Notification No. 13/2026 F. No. 300196/38/2024-ITA-I, dt. 21-01-2026 21-Jan-2026 : Section- 10(46)- Exemption to specified income of Notified Body/Authority/Board/Trusts/Community 'Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board' , Dated: 21-01-2026 - Notification No. 12/2026 F. No. 300196/52/2019-ITA-I, dt. 21-01-2026 21-Jan-2026 : Section- 10(46)- Exemption to specified income of Notified Body/Authority/Board/Trusts/Community 'Karnataka State Rural Livelihood Promotion Society' , Dated: 21-01-2026 - Notification No. 11/2026 F. No. 300196/65/2024-ITA-I, dt. 21-01-2026 Latest Circulars More... 29-Oct-2025 : Extension of Timelines for Filing of Various Reports of Audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26 - Circular No. 15/2025, dtd. 29-10-2025 [F. No. 225/131/2025/ITA-II] 25-Sep-2025 : Extension of Timelines for Filing of Various Reports of Audit for Financial Year 2024-25 (Relevant to Assessment Year 2025-26) by Auditable Assessees - Circular No. 14/2025 F. No. 225/131/2025-ITA-II, dt. 25-09-2025 19-Sep-2025 : Order Under Section 119 of the Income Tax Act, 1961 for Waiver of Interest Payable Under Section 220(2) Due to Late Payment of Demand, in Certain Cases, Reg. - Circular No. 13/2025, dtd. 19-9-2025 [F. No. 275/09/2025-IT(Budget)] Latest Orders, Press Release, etc. More... Latest Articles More... Reassessment Notice to a Non-Existent Company is Invalid Akhilesh Kumar Sah Black Money The Paradigm of Global Assets : Navigating Schedule FA and the Black Money Act CA. Umesh Kumar Vyas Penalty Under Section 271B Penalty Under Section 271B Whether Justified where Penalty for Non-Maintenance of Books of Account Already Levied CA. Nisha Bhandari TDS Eligibility of Societies Registered Under State Co-operative Laws for TDS Exemption Under Section 194A(3)(v) CS. Ayush Rathi International Taxation AMP expenses incurred by Indian Company of a Foreign Counterpart, Whether Constitutes an International Transaction? Akhilesh Kumar Sah Refund Meaning of “An Intimation” Under Section 245—Whether a Single Notice is Enough Prakash Mathur Capital Gains Allowability of Portfolio Management Service Fee While Computing Income From Capital Gains CA. Nisha Bhandari International Taxation No ad hoc Addition Without Solid Grounds Akhilesh Kumar Sah Income Tax View all Atma Ram Builders Private Limited v. Income Tax Officer, Central Circle-5, New Delhi Section : 263 271E 269T 80G-Rs 69A 270A 143(3) 144B 269SS 273B 271(1)(c) 271D 256(1) 265 271(1)(a) 271C Del-Trib -- 16 Jan 2026 Assessee Appeal AllowedITA No. 3593/Del/20252026 TaxPub(DT) 439 (Del-Trib) Deputy Commissioner of Income Tax, Central Circle-20, Delhi v. Sterling Agro Industries Limited Section : 80IA 80IA(5) 80IA(1) 14A 143(3) 144B 80-1A 115B 80-IA (5) Del-Trib -- 16 Jan 2026 Revenue Appeal DismissedITA Nos. 4713, 4714, 4716/DEL/20252026 TaxPub(DT) 433 (Del-Trib) Income Tax Officer, Hisar v. Ajay Kumar Section : 250 69C 37 133(6) 133(6)- 145(3) Del-Trib -- 16 Jan 2026 Revenue Appeal DismissedITA Nos. 5861, 5836/Del/20242026 TaxPub(DT) 432 (Del-Trib) The Authority For Advance Rulings (Income Tax) & Ors. v. Tiger Global International II, IV, III Holdings Section : 72(6) 3 197 245Q(1) 245R(2) 9(1) 6(3) 71 97(1)(c) 90(2A) 95 100 90(4) 90(5) 90(2) 9(l)(i) 5 45 9(1)(i) 195(1) 96 98 101 99 102 56 90A 90(3) 144BA 115AD 49A 119 45N 245N 73 96(2) SC -- 15 Jan 2026 Civil Appeal No. 262 of 2026 [Arising out of SLP (C) No. 2640 of 2025], with Civil Appeal No. 263 of 2026 [Arising out of SLP (C) No. 2565 of 2026] [Arising out of SLP (C) Diary No. 1260 of 2025], with Civil Appeal No. 264 of 2026 [Arising out of SL2026 TaxPub(DT) 458 (SC) Smt. Lalita Agarwal v. The Income tax Officer, Ward -69(3), New Delhi & The Income tax Officer, Ward -69(3), New Delhi v. Lalita Agarwal Section : 143(2) 147 147/144 148 142(1) 7 119 131 Del-Trib -- 15 Jan 2026 Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 5668, 5669, 5670, 5671, 5672, 5769, 5770/DEL/20242026 TaxPub(DT) 436 (Del-Trib) Dy. C.I.T, Delhi v. LT Foods Limited & LT Foods Limited v. Dy. C.I.T, Delhi Section : 148 Del-Trib -- 15 Jan 2026ITA Nos. 4042, 4012/DEL/2024 & CO Nos. 243, 244/DEL/20252026 TaxPub(DT) 435 (Del-Trib)