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- Form 73 Income Tax Rules 2026 pdf download and Key points
- Form 72 Income Tax Rules 2026 pdf download and Key points
- Important Income Tax Case Laws 18.04.2026
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- Form 70 Income Tax Rules 2026 pdf download and Key points
- Penalty under Section 270A cannot be levied for disallowances already made in the Section 143(1) intimation.
- Additions in search assessments for “unabated” years are illegal without specific incriminating material.
- APAs signed with the CBDT are binding; the TPO cannot override them with standard ALP adjustments.
- Adoption of Stamp Duty Value without referring to a Valuation Officer is illegal if the taxpayer objects.
- Buy-back of shares results in extinguishment of capital, not “acquisition of property” under Section 56(2)(x).
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