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    July 13, 2026   Case Laws Income Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   Case Laws Income Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case Laws Income Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case Laws Income Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case Laws Income Tax
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    July 11, 2026   Case Laws Income Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case Laws Income Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case Laws Income Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
    July 11, 2026   Case Laws Income Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case Laws Income Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case Laws Income Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case Laws Income Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
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July 13, 2026   Case Laws Income Tax
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
July 13, 2026   Case Laws Income Tax
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
July 13, 2026   Case Laws Income Tax
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
July 13, 2026   Case Laws Income Tax
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
July 11, 2026   Circulars Income Tax
AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
July 11, 2026   Case Laws Income Tax
Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
July 11, 2026   Case Laws Income Tax
Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
July 11, 2026   Case Laws Income Tax
Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
July 11, 2026   Case Laws Income Tax
Appellate enhancement cannot add a new source of income not examined in the original assessment.
July 11, 2026   Case Laws Income Tax
Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
July 11, 2026   Case Laws Income Tax
Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
July 11, 2026   Case Laws Income Tax
Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
July 11, 2026   Case Laws Income Tax
Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
July 11, 2026   Case Laws Income Tax
Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
July 11, 2026   Case Laws Income Tax
Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
July 11, 2026   Case Laws Income Tax
Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
July 11, 2026   Case Laws Income Tax
Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
July 10, 2026   Case Laws Income Tax
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
July 10, 2026   Case Laws Income Tax
Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
July 10, 2026   Case Laws Income Tax
Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.

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