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Latest judgements uploaded (See all)
Rahul Purswani vs. ITO (ITAT Pune)
ITAT PUNE: Reassessment – Notice issued after 01.04.2021 – AY 2015-16 – Time-barred – Addition relating to property purchase made in wrong assessment year – Not Sustainable Sections 147 and 148 of the Income-tax Act, 1961 Issue Whether reassessment proceedings for A.Y. 2015-16 initiated through a notice under section 148 issued after 01.04.2021 are valid, and whether… Read More ...
Omkara Diamonds Exports Pvt Ltd v. DCIT (ITAT Mumbai)
ITAT Mumbai: A second round of reopening of assessment on the ground that assessee had made bogus purchases and making addition to the extent of 100% of such purchases was bad in law, when there was already a first round of reassessment proceedings for the same issue of bogus purchases wherein the AO made addition to the… Read More ...
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 ...
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 ...