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Latest judgements uploaded (See all)
PCIT v. Sarah Faisal Hawa (Bombay High Court)
Bombay High Court: S. 263 : Commissioner - Revision of orders prejudicial to revenue-Capital gains - Business income from share transactions – Principle of consistency to be followed – Once similar income was accepted as capital gains in earlier and subsequent years, same cannot be assessed as business income in the year under consideration merely on the basis… Read More ...
Babita Chelawat vs. DCIT (ITAT Indore)
ITAT INDORE: Reassessment – Penny Stock – Unexplained Investment – Addition in Wrong Assessment Year – Not Sustainable Sections 69 and 147 of the Income-tax Act, 1961 Issue Whether an addition on account of alleged unexplained investment in penny stock shares can be made in an assessment year different from the year in which the investment was… Read More ...
Sanjay Shantilal Dave v. Assessment Unit, Income Tax Department (ITAT Mumbai)
ITAT Mumbai: Notice under section 148 of the Act issued after three years from the end of the assessment year is bad in law if the sanction has been obtained from PCIT instead of the PCCIT. Read More ...
Latest articles published (See all)
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
By Aditya Ajgaonkar & Saloni Chordia, Advocates : Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution Read More ...
Direct Taxes – Penalty on misreporting/underreporting transactions of Crypto Asset
By Rupal Shrimal, Advocate: “Innovation is the ability to see change as an opportunity, not a threat.” – Steve Jobs, Founder of Apple. Read More ...
Direct Taxes – Repeal & Saving clauses
Direct Taxes – Repeal & Saving clauses
By Paras S. Savla & Rajnandini Shukla, Advocates : Clause 107 of Finance Bill 2026 – Amendment to Section 536 of the Income-tax Act, 2025: Repeal of the 1961 Act - Effect of Deduction / Exempt Income and MAT Credit Read More ...