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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)
Prosecution Provisions – Income Tax Act, 1961 and Income Tax Act, 2025
By Rahul Hakani, Advocate: Prosecution Provisions – Income Tax Act, 1961 and Income Tax Act, 2025 Read More ...
Proposed amendments relating to Reassessment
By Shashi Bekal, Advocate: The Finance Bill, 2026, has proposed amendments to both the Income-tax Act, 1961 (Old Act) and the Income-tax Act, 2025 (New Act). This article will deal with the amendments pertaining to the law on reassessment. Read More ...
The Petpooja POS Controversy: Technology, Tax Compliance, and the Road Ahead
By CA Milind Wadhwani: as per article attached Read More ...