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Latest judgements uploaded (See all)
Vinay Tarachand Chawla vs PCIT [ITA 3371/Mum/2025] (ITAT Mumbai)
Hon'ble Mumbai ITAT: Hon’ble Mumbai ITAT quashed order passed u/s 263 of the Income Tax Act, 1961 (Act) by holding that the AO has made detailed inquiry before passing the order which has been raised by the PCIT in proceeding initiated u/s 263 of the Act. Hon’ble ITAT also allowed following claims on merits: (i) Loss on relinquishment… Read More ...
Arham Star v. ITO (ITAT Mumbai)
ITAT Mumbai: Bogus purchases - Ratio of judgement of Mohd. Haji Adam (Bom. HC) followed and Kanak Impex India Ltd. (Bom. HC) distinguished. Read More ...
Deepak Jain v. ACIT (ITAT Delhi)
Delhi Tribunal : Black Money (Undisclosed Foreign Income and Assets) Act, 2015 . S. 10(3) :Assessment – Charge of tax Undisclosed foreign asset – Asset ceased before 1.7.2015 – Not taxable-Penalty – Non-disclosure of asset – Ceased before AY 2012–13-Penalty not leviable-Doctrine of election/approbate and reprobate-Once proceedings under the IT Act are consciously chosen, the Revenue cannot subsequently… Read More ...
Latest articles published (See all)
Section 194T…. A Viewpoint
By CA Dr Vardhaman L. Jain: The Union Budget of 2024 brought in Section 194T in the Income Tax Act, 1961 effective from April 1, 2025. This section imposes an obligation for Tax Deducted at Source (TDS) on certain payments made to partners of a firm, in the nature of salary, bonus, commission, interest, or remuneration. The aim of introduction of… Read More ...
Income-tax Act, 2025- Penalties – Chapter XXI – Sections 439 to 472 (Other than Sections 448 and 449 Penalties relating to tax deduction at source) by Dr. K. Shivaram, Senior Advocate.
By KSA LEGAL CHAMBER: Income-tax Act, 2025- Penalties - Chapter XXI - Sections 439 to 472 (Other than Sections 448 and 449 Penalties relating to tax deduction at source) by Dr. K. Shivaram, Senior Advocate. Read More ...
CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025
By Ms. Neelam C. Jadhav Advocate: CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025 Read More ...