| INCOME TAX : NEWS YOU CAN USE - MSMEs : Techfino raises Rs.65 crore from Stellaris and Saison to expand MSME lending |
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| INCOME TAX : NEWS YOU CAN USE - NCLT : Meesho gets NCLT approval to relocate to India, clearing path for IPO |
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| INCOME TAX : NEWS YOU CAN USE - Scrutiny : ITRs by non-registered political parties, educational bodies to be picked up for compulsory scrutiny |
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| INCOME TAX : NEWS YOU CAN USE - Tax Demand : FM to IT Dept: expedite disposal of disputed tax demands, withdraw below new threshold appeals within 3 months |
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| INCOME TAX : NEWS YOU CAN USE - TDS : No TDS on 17 types of payments received by IFSC units; Income Tax Department |
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| INCOME TAX : NEWS YOU CAN USE - GST : FM to meet GST and income tax officers to resolve field-level issues |
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| INCOME TAX : NEWS YOU CAN USE - GST : India Inc's confidence in GST rises to 85% in 2025; Deloitte survey |
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| INCOME TAX : STATUTES - Section 143—Scrutiny Assessment—Guidelines For Compulsory Selection of Returns for Complete Scrutiny During Financial Year 2025-26—Procedure for Compulsory Selection in Such Cases—Circular, dtd. 13-6-2025 [F. No. 225/ 37/2025/ITA-I] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 41/2025—Income Tax (Thirteenth Amendment) Rules, 2025—Form ITR-3 Corrected—Notification No. 50/2025, dtd. 29-5-2025[F. No. 370142/14/2025] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 42/2025—Income Tax (Fourteenth Amendment) Rule, 2025—Form ITR-5, Corrected—Notification No. 51/2025, dt. 29-5-2025 [F. No. 370142/17/2025-TPL] |
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| INCOME TAX : STATUTES - Section 2(48) r/w Rule 8B—Zero Coupon Bond Notified—Notification No. 52/2025, dtd. 30-5-2025 [F. No. 300164/5/2024-ITA-1] |
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| INCOME TAX : STATUTES - Corrigendum to Notification No. 44/2025—Income Tax (Sixteenth Amendment) Rules, 2025—Form ITR-6 Corrected—Notification No. 53/2025, dtd. 30-5-2025 [F. No. 370142/16/2025-TPL] |
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| INCOME TAX : STATUTES - Section 138—Disclosure of Information Respecting Assessees—Authority Notified for Purpose of Section 138(1)(a)(ii)—Notification No. 54/2025, dtd. 3-6-2025 [F. No. 225/213/2024/ITA-II] |
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| INCOME TAX : STATUTES - Section 10(46A)(b)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Greater Noida Industrial Development Authority, Notified—Notification No. 55/2025, dtd. 10-6-2025 [F. No. 300195/33/2024-ITA-I(Part)] |
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| INCOME TAX : STATUTES - Section 2(48) r/w Rule 8B—Zero Coupon Bond Notified—Notification No. 56/2025, dtd. 12-6-2025 [F.No.300164/4/2024-ITA-1] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Haryana Real Estate Regulatory Authority, Gurugram, Notified—Notification No. 57/2025, dtd. 16-6-2025 [F. No. 300196/35/2022-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Treasurer Charitable Endowments, Haryana, Notified—Notification No. 58/2025, dtd. 16-6-2025 [F. No. 196/25/2015-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Himachal Pradesh Board of School Education’, Dharamshala, Notified—Notification No. 59/2025, dtd. 16-6-2025 [F. No. 300196/06/2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)(b)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Karnataka Electricity Regulatory Commission’, Bengaluru, Notified—Notification No. 60/2025, dtd. 16-6-2025 [F.No.300195/17/2025-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)(b)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Puducherry Planning Authority, Notified—Notification No. 61/2025, dtd. 17-6-2025 [F. No. 300195/4/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)(b)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Dental Council of India, Notified—Notification No. 62/2025, dtd. 18-6-2025 [F. No.300195/55/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)(b)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Yamuna Expressway Industrial Development Authority, Notified—Notification No. 63/2025, dtd. 18-6-2025 [F. No. 300195/32/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Kerala Toddy Workers’ Welfare Fund Board, Notified—Notification No. 65/2025, dtd. 19-6-2025 [F. No. 300196/4/2019-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Forum of Regulators, Notified—Notification No. 66/2025, dtd. 19-6-2025 [F. No. 300196/33/2012-ITA-I] |
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| INCOME TAX : STATUTES - Section 197A(1F) r/w Section 80LA(1A)/(2)—CBDT Notifies Specified IFSC Units and Nature of Payments to them—Notification No. 67/2025, dtd.20-6-2025 [F. No. 275/38/2025-IT(B)] |
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| INCOME TAX : PRACTICE UPDATE - Dilemmas in HUF Taxation—V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Failure to Deposit TCS Whether Attracts Disallowance Under Section 43B—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Changes in New ITR Forms for the Assessment Year 2025-26—AYUSH RATHI |
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| INCOME TAX : ARTICLES - Is Cross Examination is Absolute Right at the Time of Income Tax Proceedings—CA. SANJEEV GOYAL |
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| GST : ARTICLES - New Instructions on Processing of GST Registration Applications—A Big Relief to New Taxpayers—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Are Provisions of Section 129 Applicable to Driver Also ?—NARENDRA KUMAR |
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| GST : ARTICLES - Limitation Periods for Filing Appeal to Appellate Authority Under Section 107(1) and 107(4)—Whether to be Interpreted as 90 Days and 30 Days—PRAYAG NARAIN |
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| COMPANIES ACT, 2023 : ARTICLES - NFRA Registration Demystified : From Procedure to Professionalism—CS. PRAGYA LALWANI |
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| RERA : ARTICLES - Registration of Real Estate Projects with the RERA Authority by Promoters—Overview—CA. SANTOSH GOWDA |
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| SEBI : ARTICLES - Appointment of Secretarial Auditor for Listed Companies—New Dictate of SEBI—CA. DEEPAK HARWANI |
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| INCOME TAX : CASE LAW DIGESTS - A.P. Knit Fab v. Dy. CIT (2025) 199 TR (A) 92 (Chd 'A'-Trib) : 2024 TaxPub(DT) 1599 (Chd 'A'-Trib) : (2024) 111 ITR (Trib) 46 (Chd 'A'-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Ajinkyatara Sahakari Patsanstha Maryadit v. ITO (2025) 199 TR (A) 95 (Mum-Trib) : 2024 TaxPub(DT) 5396 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Apex Energy Resources (P) Ltd. (2025) 199 TR (A) 91 (Kol-Trib) : 2025 TaxPub(DT) 97 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Himanshu Garg (2025) 199 TR (A) 68 (Del-Trib) : 2024 TaxPub(DT) 2999 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Aurobindo Pharma Ltd. v. Asstt. CIT (2025) 199 TR (A) 75 (Hyd-Trib) : 2024 TaxPub(DT) 4025 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bharat Kumar Anraj Bhansali v. ITO (2025) 199 TR (A) 94 (Mum-Trib) : 2024 TaxPub(DT) 4424 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - BKS Galaxy Realtors LLP v. Asstt. CIT (2025) 199 TR (A) 102 (Bom-HC) : 2024 TaxPub(DT) 5203 (Bom-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Care Foundation Village v. ITO (2025) 199 TR (A) 66 (Del-Trib) : 2024 TaxPub(DT) 3799 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Caterpillar India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 74 (Chen-Trib) : 2024 TaxPub(DT) 3509 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - CIT v. Haryana Vidyut Prasaran Nigam Ltd. (2025) 199 TR (A) 78 (P&H)-HC) : 2024 TaxPub(DT) 6768 (P&H-HC) : (2025) 303 Taxman 134 (P&H) |
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| INCOME TAX : CASE LAW DIGESTS - DCIT v. Jindal Saw Ltd. (2025) 199 TR (A) 62 (Del-Trib) : 2024 TaxPub(DT) 5419 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. J.K. Techno Soft Ltd. (2025) 199 TR (A) 72 (Del-Trib) : 2024 TaxPub(DT) 2266 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. KAG India (P) Ltd. (2025) 199 TR (A) 104 (Chen-Trib) : 2024 TaxPub(DT) 3825 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Samagra Wealthmax (P) Ltd. (2025) 199 TR (A) 73 (Mum-Trib) : 2024 TaxPub(DT) 5524 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Fujitsu Ltd. v. Asstt. CIT (2025) 199 TR (A) 68 (Del-Trib) : 2024 TaxPub(DT) 6465 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hareshkumar Bhupatbhai Panchani v. ITO (2025) 199 TR (A) 101 (Guj-HC) : 2024 TaxPub(DT) 5215 (Guj-HC) : (2024) 301 Taxman 363 (Guj) |
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| INCOME TAX : CASE LAW DIGESTS - Island Star Mall Developers (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 69 (Mum-Trib) : 2024 TaxPub(DT) 4673 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Satya Bhama Kanodia (2025) 199 TR (A) 70 (Del-Trib) : 2025 TaxPub(DT) 980 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - ITO v. Tirupati Buildcon (P) Ltd. (2025) 199 TR (A) 95 (Jabal-Trib) : 2024 TaxPub(DT) 3569 (Jab-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jt. CIT (OSD) v. Magnet Buildtech (P) Ltd. (2025) 199 TR (A) 88 (Ahd-Trib) : 2024 TaxPub(DT) 3882 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Jyoti Goyal v. Dy. CIT (2025) 199 TR (A) 88 (Ind-Trib) : 2024 TaxPub(DT) 3230 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kulasekharapuram Service Co-operative Bank Ltd. v. NFAC (2025) 199 TR (A) 108 (Coch-Trib) : 2025 TaxPub(DT) 375 (Coch-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lakshay Buildwell (P) Ltd. v. ITO (2025) 199 TR (A) 91 (Del-Trib) : 2025 TaxPub(DT) 557 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Lal Chand Verma v. UOI & Anr. (2025) 199 TR (A) 103 (Del-HC) : 2025 TaxPub(DT) 377 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Mawana Sugar Ltd. v. Dy. CIT (2025) 199 TR (A) 63 (Del-HC) : 2024 TaxPub(DT) 4948 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mayar Health Resorts Ltd. v. Dy. CIT (2025) 199 TR (A) 70 (Del-Trib) : 2024 TaxPub(DT) 4452 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nandlal Tolani Charitable Trust v. ITO(E) (2025) 199 TR (A) 64 (Mum 'B'-Trib) : 2024 TaxPub(DT) 4626 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Natraj v. CIT (2025) 199 TR (A) 84 (Guj-HC) : 2024 TaxPub(DT) 5247 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Naveen Kumar v. ADIT (2025) 199 TR (A) 62 (Hyd-Trib) : 2024 TaxPub(DT) 6321 (Hyd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Nirav Shailendra Mody v. ITO (2025) 199 TR (A) 90 (Mum-Trib) : 2024 TaxPub(DT) 5250 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Piramal Enterprises Ltd. v. Dy. CIT (2025) 199 TR (A) 63 (Mum-Trib) : 2024 TaxPub(DT) 3135 (Mum-Trib) : (2024) 116 ITR (Trib) 261 (Mum-Trib) : (2024) 205 ITD 636 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Powerlinks Transmission Ltd. v. Addl. CIT (2025) 199 TR (A) 100 (Del-Trib) : 2025 TaxPub(DT) 410 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT & Anr. v. Sumitomo Corpn. India (P) Ltd. (2025) 199 TR (A) 99 (Del-HC) : 2024 TaxPub(DT) 4739 (Del-HC) : (2024) 471 ITR 688 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Remfry & Sagar (2025) 199 TR (A) 79 (Del-HC) : 2025 TaxPub(DT) 977 (Del-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Precision Component Hightech Ltd. v. Asstt. CIT (2025) 199 TR (A) 105 (Nag-Trib) : 2024 TaxPub(DT) 5254 (Nag-Trib) |
105
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| INCOME TAX : CASE LAW DIGESTS - Purvesh Mansukhlal Shah v. ITO (2025) 199 TR (A) 97 (Ahd-Trib) : 2025 TaxPub(DT) 361 (Ahd-Trib) |
97
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| INCOME TAX : CASE LAW DIGESTS - Rajam Selvi v. ITO (2025) 199 TR (A) 102 (Mad-HC) : 2024 TaxPub(DT) 4820 (Mad-HC) : (2024) 301 Taxman 455 (Mad) |
103
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| INCOME TAX : CASE LAW DIGESTS - Reena Mittal v. Dy. CIT (2025) 199 TR (A) 104 (Del-Trib) : 2025 TaxPub(DT) 965 (Del-Trib) |
105
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Mittal v. Dy. CIT (2025) 199 TR (A) 77 (Del-Trib) : 2024 TaxPub(DT) 2315 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Seth Iron & Steel (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 101 (Bom-HC) : 2024 TaxPub(DT) 4985 (Bom-HC) : (2024) 301 Taxman 414 (Bom) |
102
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| INCOME TAX : CASE LAW DIGESTS - Subhash Sharma v. Asstt. CIT (2025) 199 TR (A) 97 (Kol-Trib) : 2024 TaxPub(DT) 3156 (Kol-Trib) |
98
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| INCOME TAX : CASE LAW DIGESTS - Susila Educational Trust v. ITO(E) (2025) 199 TR (A) 64 (Chen-Trib) : 2024 TaxPub(DT) 5288 (Chenn-Trib) : (2024) 209 ITD 253 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Tarachanthini Services (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 78 (Chen-Trib) : 2024 TaxPub(DT) 5717 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Teerth Developers & Teerth Realties JV (AOP) v. Addl./Jt./Dy./Asstt. CIT/ITO (2025) 199 TR (A) 98 (Bom-HC) : 2025 TaxPub(DT) 186 (Bom-HC) |
98
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| INCOME TAX : CASE LAW DIGESTS - Thyssenkrupp Elevator (India) (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 75 (Del-Trib) : 2024 TaxPub(DT) 5181 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Triveni Engineering & Industries Ltd. v. Addl. CIT (2025) 199 TR (A) 71 (Del-Trib) : 2025 TaxPub(DT) 997 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Van Oord India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 96 (Mum-Trib) : 2024 TaxPub(DT) 3961 (Mum-Trib) |
97
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| INCOME TAX : CASE LAW DIGESTS - Vidya Kunj School v. ITO (2025) 199 TR (A) 65 (Rpr-Trib) : 2025 TaxPub(DT) 717 (Rpr-Trib) : (2025) 211 ITD 11 (Rpr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Visha Oswal Tap. Shantibhuvan Upashray & Derasar v. CIT(E) (2025) 199 TR (A) 65 (Guj-HXC) : 2024 TaxPub(DT) 5281 (Guj-HC) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Aurobindo Pharma Ltd. v. Asstt. CIT (2025) 199 TR (B) 111 (Hyd-Trib) : 2024 TaxPub(DT) 4025 (Hyd-Trib) |
111
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Caterpillar India (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 111 (Chen-Trib) : 2024 TaxPub(DT) 3509 (Chenn-Trib) |
112
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Hartaj Sewa Singh (2025) 199 TR (B) 115 (Kol-Trib) : 2025 TaxPub(DT) 782 (Kol-Trib) |
116
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Pr. CIT v. Fluor Daniel India (P) Ltd. (2025) 199 TR (B) 112 (Del-HC) : 2024 TaxPub(DT) 6795 (Del-HC) |
112
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Qualcom Incorporated San Diego Ernst & Young LLP v. Dy. CIT (2025) 199 TR (B) 110 (Del-Trib) : 2024 TaxPub(DT) 5256 (Del-Trib) |
110
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Van Oord India (P) Ltd. v. Asstt. CIT (2025) 199 TR (B) 110 (Mum-Trib) : 2024 TaxPub(DT) 3961 (Mum-Trib) |
111
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Zuari Cement Ltd. v. Dy. CIT (2025) 199 TR (B) 115 (Hyd-Trib) : 2025 TaxPub(DT) 823 (Hyd-Trib) |
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