| INCOME TAX : NEWS YOU CAN USE - CBDT : CBDT sets Cost Inflation Index at 376 for FY26 for capital gains |
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| INCOME TAX : NEWS YOU CAN USE - CBDT : Ravi Agrawal re-appointed as CBDT Chairman for 1 year |
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| INCOME TAX : NEWS YOU CAN USE - Charitable Trust/Institutions : Mandatory registration for charities, hospitals, and universities |
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| INCOME TAX : NEWS YOU CAN USE - MSME : MSMEs need to cut emissions |
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| INCOME TAX : NEWS YOU CAN USE - MSME : RBI bars prepayment penalty on floating rate micro, small business loans |
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| INCOME TAX : NEWS YOU CAN USE - MSME : Stage set for MSME growth; Most of the schemes have been beneficial, say stakeholders |
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| INCOME TAX : NEWS YOU CAN USE - NCLAT : Insolvency law cannot override PMLA, says NCLAT; upholds asset attachment by ED |
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| INCOME TAX : NEWS YOU CAN USE - GST : 2024 was a blockbuster year for industry-friendly reforms |
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| INCOME TAX : NEWS YOU CAN USE - GST : CBIC streamlines review, revision and appeal in DGGI notice cases |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST cases piling up bl-premium-article-image |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST collection nearly doubles in 5 years |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST collections slow down in June with 6% growth |
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| INCOME TAX : NEWS YOU CAN USE - GST : GST Council meeting delay sparks policy vacuum and industry uncertainty |
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| INCOME TAX : STATUTES - Relaxation of Time Limit for Processing of Valid Returns of Income Filed Electronically Pursuant to Order Under Section 119(2)(b) of the Income Tax Act,1961 Passed by Competent Authority, Reg.—Circular No. 07/2025, dtd. 25-6-2025 [ |
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| INCOME TAX : STATUTES - Clarification Regarding CBDT’s Circular No. 5/2025 dtd. 28-03-2025 for Waiver on Levy of Interest Under Section 201(1A)(ii)/206C(7) of the Income Tax Act, 1961, as the Case May be, in Specific Cases, Reg.—Circular No. 8/2025, dtd. |
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| INCOME TAX : STATUTES - Section 197A(1F)—Exemption From TDS in Respect of Certain Payments made to Certain IFSC Units—Notification No. 67/2025, dtd. 20-6-2025 [F. No. 275/38/2025-IT(B)] |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Food Safety and Standards Authority of India, Notified—Notification No. 68/2025, dtd. 24-6-2025 [F. No. 300195/ 12/2025-ITA-I] |
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| INCOME TAX : STATUTES - Section 90—DTAA between India and Oman—Amendment thereof—Notification No. 69/2025, dtd. 25-6-2025 [F. No. 501/6/1991-FTD-II] |
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| INCOME TAX : STATUTES - Section 48—Cost Inflation Index for Financial Year 2025-26, Notified—Notification No. 70/2025, dtd. 1-7-2025 [F.No.370142/24/2025-TPL] |
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| INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community—Karnataka State Pollution Control Board, Bengaluru, Notified—Notification No. 71/2025, dtd. 2-7-2025 [F. No. 300196 /29/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 10(46A)—Exemption to Specified Income of Notified Body/ Authority/ Board/ Trusts/Community—Rajasthan Housing Board, Notified —Notification No. 72/2025, dtd. 7-7-2025 [F. No. 300195/8/2024-ITA-I] |
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| INCOME TAX : STATUTES - Section 54EC—Indian Renewable Energy Development Agency (IREDA) as Long-Term Specified Asset—Notification No. 73/2025, dtd. 9-7-2025 [F. No. 225/192/2023] |
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| INCOME TAX : PRACTICE UPDATE - Inter-Trust Donations—V.K. SUBRAMANI |
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| INCOME TAX : ARTICLES - Retrospective Cancellation of Registration Under Section 12AB(4)—Whether Justified—CA. NISHA BHANDARI |
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| INCOME TAX : ARTICLES - Reading beneficially beyond the DTAA into The Income Tax Act, 1961—SRIVATSAN RANGANATHAN |
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| INCOME TAX : ARTICLES - Can Whatsapp Messages be Considered as Conclusive Evidence to Make an Addition to Income?—CA. SANJEEV GOYAL |
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| GST : ARTICLES - Adjudication Order Not Containing Signature of Proper Officer—Validity of—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Attachment of Director’s Demat Account Without Initiating Proceeding Against him Under GST Law—V.N. DAMODAR |
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| GST : ARTICLES - ITC on Construction of Immovable Property—Recent Development—CS. PRADEEP VYAS |
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| COMPANIES ACT, 2023 : ARTICLES - Corporate Governance in Transition : A Critical Discourse on the Companies (Amendment) Act, 2024—CS. RAKSHA SANKHLECHA |
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| CSR : ARTICLES - Securing CSR Funding: Navigating the Mandatory Registration Maze—PRAGYA LALWANI |
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| REGISTRATION ACT, 1908 : ARTICLES - Sale Deed Comes into Operation from the Date of Its Execution : Supreme Court—Recent Decision—AKHILESH KUMAR SAH |
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| INCOME TAX : CASE LAW DIGESTS - Ashwin S. Mehta v. Asstt. CIT (2025) 199 TR (A) 200 (Mum-Trib) : 2025 TaxPub(DT) 96 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Asset Reconstruction Co. (India) Ltd. (2025) 199 TR (A) 185 (Mum-Trib) : 2025 TaxPub(DT) 2466 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Babubhai Ramanbhai Patel v. ITO (2025) 199 TR (A) 200 (Ahd 'B'-Trib) : 2025 TaxPub(DT) 196 (Ahd-Trib) : (2025) 210 ITD 165 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Bansal Land Developers v. ITO (2025) 199 TR (A) 197 (Pun-Trib) : 2025 TaxPub(DT) 1386 (Pune-Trib) : (2025) 211 ITD 658 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Biocon Biologicals Ltd. v. Asstt. CIT (2025) 199 TR (A) 209 (Bang-Trib) : 2025 TaxPub(DT) 102 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - City AS Lab Foundation v. CIT (E) (2025) 199 TR (A) 184 (Mum 'C'-Trib) : 2025 TaxPub(DT) 198 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dana Anand India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 195 (Pun-Trib) : 2025 TaxPub(DT) 2258 (Pune-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Decathlon Sports India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 194 (Bang-Trib) : 2025 TaxPub(DT) 1054 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dedhia Music Foundation v. CIT(E) (2025) 199 TR (A) 188 (Mum-Trib) : 2025 TaxPub(DT) 2260 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Deepak Soni v. ITO (2025) 199 TR (A) 206 (Ind-Trib) : 2025 TaxPub(DT) 1420 (Ind-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dinesh Prabhudas Hingoo v. Asstt. CIT (2025) 199 TR (A) 201 (Mum-Trib) : 2024 TaxPub(DT) 6346 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Agrawal Global Infratech (P) Ltd. (2025) 199 TR (A) 205 (Rpr-Trib) : 2025 TaxPub(DT) 1328 (Rpr-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Darshan Enterprises (2025) 199 TR (A) 192 (Mum-Trib) : 2025 TaxPub(DT) 1517 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ICICI Bank Ltd. (2025) 199 TR (A) 186 (Mum-Trib) : 2024 TaxPub(DT) 6475 (Mum-Trib) : (2025) 210 ITD 643 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. ICICI Lombard General Insurance Co. Ltd. (2025) 199 TR (A) 198 (Mum-Trib) : 2025 TaxPub(DT) 1347 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mahalaxmi Infracontract Ltd. (2025) 199 TR (A) 190 (Ahd-Trib) : 2025 TaxPub(DT) 1465 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Manjeet Singh (2025) 199 TR (A) 216 (Chd-Trib) : 2024 TaxPub(DT) 6207 (Chd-Trib) : (2025) 122 ITR (Trib) 467 (Chd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Merino Industries Ltd. (2025) 199 TR (A) 184 (Kol-Trib) : 2025 TaxPub(DT) 1053 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Patanjali Ayurved Ltd. (2025) 199 TR (A) 210 (Del-Trib) : 2025 TaxPub(DT) 33 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Siemens Aktiengensellschaft (2025) 199 TR (A) 223 (Mum-Trib) : 2025 TaxPub(DT) 1514 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Future Gaming & Hotel Services (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 222 (Chen-Trib) : 2025 TaxPub(DT) 1067 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Gold Aik v. ITO (2025) 199 TR (A) 211 (Chen-Trib) : 2025 TaxPub(DT) 123 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hemant Vasisht v. Dy. CIT (2025) 199 TR (A) 199 (Del 'C'-Trib) : 2025 TaxPub(DT) 1150 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hilton Commodities (P) Ltd. v. ITO (2025) 199 TR (A) 204 (Kol-Trib) : 2025 TaxPub(DT) 1346 (Kol-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Hindustan Unilever Ltd. v. Dy. CIT (2025) 199 TR (A) 193 (Mum-Trib) : 2024 TaxPub(DT) 6071 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kamat Hotels (India) Ltd. v. Asstt. CIT (2025) 199 TR (A) 191 (Mum-Trib) : 2025 TaxPub(DT) 133 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Kety Medicare Centre v. Asstt. CIT (2025) 199 TR (A) 198 (Mum-Trib) : 2025 TaxPub(DT) 1551 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Magadi Planning Authority v. ITO (2025) 199 TR (A) 187 (Bang 'C'-Trib) : 2025 TaxPub(DT) 1243 (Bang-Trib) : (2025) 211 ITD 552 (Bang-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mahendra Akhalal Dedhia v. CPC (2025) 199 TR (A) 218 (Mum-Trib) : 2025 TaxPub(DT) 1562 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Manish Devendrakumar Shah v. ITO (2025) 199 TR (A) 203 (Ahd-Trib) : 2025 TaxPub(DT) 1390 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Melekandy Puthalath Farook v. Asstt. CIT (2025) 199 TR (A) 222 (Chen-Trib) : 2025 TaxPub(DT) 162 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mohd. Farhan Mohd. Yunus Attarwala v. ITO, Ward -20 (2)(1), & NFAC (2025) 199 TR (A) 199 (Mum-Trib) : 2025 TaxPub(DT) 1975 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Mukesh P Shah (HUF) v. ITO (2025) 199 TR (A) 204 (Mum-Trib) : 2025 TaxPub(DT) 1393 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Olympia Builders (P) Ltd. v. CIT (2025) 199 TR (A) 221 (Del-Trib) : 2025 TaxPub(DT) 2857 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Park Plaza v. Pr. CIT (2025) 199 TR (A) 219 (Ahd-Trib) : 2025 TaxPub(DT) 2548 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Partho Das v. ITO (2025) 199 TR (A) 217 (Mum-Trib) : 2025 TaxPub(DT) 16 (Mum-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Champalal Omprakash (2025) 199 TR (A) 210 (Cal-HC) : 2025 TaxPub(DT) 1460 (Cal-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Hespera Reality (P) Ltd. (2025) 199 TR (A) 186 (Del-HC) : 2025 TaxPub(DT) 125 (Del-HC) : (2025) 472 ITR 630 (Del) : (2025) 303 Taxman 154 (Del) |
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| INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Rohit Karan Jain (2025) 199 TR (A) 216 (Gau-HC) : 2025 TaxPub(DT) 1850 (Gau-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Prem Industries v. ITO (2025) 199 TR (A) 207 (Jp-Trib) : 2025 TaxPub(DT) 18 (Jp-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - R.C. Kannan v. Pr. CIT (2025) 199 TR (A) 220 (Mad-HC) : 2025 TaxPub(DT) 150 (Mad-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Raajratna Stockholdings (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 215 (Guj-HC) : 2025 TaxPub(DT) 151 (Guj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Sanjeev Gupta v. Dy. CIT (2025) 199 TR (A) 212 (Del-Trib) : 2025 TaxPub(DT) 1408 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Satish Chand Bothra v. ITO (2025) 199 TR (A) 213 (Raj-HC) : 2025 TaxPub(DT) 4 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Shobhit Goel (HUF) v. Pr. CIT (2025) 199 TR (A) 219 (Del-Trib) : 2025 TaxPub(DT) 1664 (Del-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Shridev Procon Ltd. v. Dy. CIT (2025) 199 TR (A) 190 (Ahd-Trib) : 2025 TaxPub(DT) 165 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Sumati Exports v. UOI (2025) 199 TR (A) 215 (Raj-HC) : 2025 TaxPub(DT) 171 (Raj-HC) |
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| INCOME TAX : CASE LAW DIGESTS - Xcellon Education Ltd. v. Asstt. CIT (2025) 199 TR (A) 223 (Ahd-Trib) : 2025 TaxPub(DT) 1590 (Ahd-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - Y. Shanmuga Durai v. Asstt. CIT (2025) 199 TR (A) 185 (Chen-Trib) : 2025 TaxPub(DT) 1827 (Chenn-Trib) |
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| INCOME TAX : CASE LAW DIGESTS - YKK India (P) Ltd. v. Dy.CIT (2025) 199 TR (A) 192 (Del-Trib) : 2025 TaxPub(DT) 2485 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Biocon Biologicals Ltd. v. Asstt. CIT (2025) 199 TR (B) 227 (Bang-Trib) : 2025 TaxPub(DT) 102 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Decathlon Sports India (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 227 (Bang-Trib) : 2025 TaxPub(DT) 1054 (Bang-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Denso Haryana (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 228 (Del-Trib) : 2025 TaxPub(DT) 1862 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - ITO v. Tata Teleservices Ltd. (2025) 199 TR (B) 231 (Del-Trib) : 2024 TaxPub(DT) 4519 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Rahul Anand v. ADIT (2025) 199 TR (B) 226 (Kol-Trib) : 2025 TaxPub(DT) 183 (Kol-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - Sumo Logic, Inc. v. Asstt. CIT (2025) 199 TR (B) 226 (Del-Trib) : 2025 TaxPub(DT) 36 (Del-Trib) |
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| INTERNATIONAL TAXATION : CASE LAW DIGESTS - YKK India (P) Ltd. v. Dy.CIT (2025) 199 TR (B) 228 (Del-Trib) : 2025 TaxPub(DT) 2485 (Del-Trib) |
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