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Recent Posts
- IMPORTANT INCOME TAX CASE LAWS 08.02.2026
- Reassessment of Section 10(35) Mutual Fund Dividends Quashed (AY 2018-19)
- Recharacterizing Intercompany Loans Based on Substance Over Form for Interest Benchmarking
- Validity of Section 37(1) Disallowance on Transactions Covered by Advance Pricing Agreements
- Denial of Section 54B Exemption for Pre-2017 Joint Development Agreements and Remand for Capital Gains Computation
- Entitlement to Section 54 Deduction in Reassessment Proceedings
- Taxation of Securitisation Trusts as Revocable Trusts under Section 61
- Search Assessments, Section 153C Jurisdiction, and Additions Based on Uncorroborated Third-Party Excel Sheets
- Legal Case Digest: Invalidation of Special Audit Orders for Missing Document Identification Number (DIN)
- Admission of Additional Evidence for Correct Matching of TDS Credit with Income Year
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