Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
