Income Tax

Blog, News, Income Tax

January 13, 2026

Receipts From Leasing Educational Infrastructure Taxable as Business Income | ITAT

Case Details: Deputy Commissioner of … Continue reading “Receipts From Leasing Educational Infrastructure Taxable as Business Income | ITAT”

Blog, News, Income Tax

January 12, 2026

No Penalty For Inadvertent Excess Section 54F/54B Claim | ITAT

Case Details: Amol Vasant Deshmukh … Continue reading “No Penalty For Inadvertent Excess Section 54F/54B Claim | ITAT”

News, Blog, Income Tax

January 9, 2026

No Tax on Unexplained Cash Where Withdrawals Exceed Deposits | ITAT

Case Details: Madhusudan Reddy Pasham … Continue reading “No Tax on Unexplained Cash Where Withdrawals Exceed Deposits | ITAT”

Blog, News, Income Tax

January 8, 2026

Sec. 10(23C)(iiiad) Exemption Not Denied for Drop-Down Error | ITAT

Case Details: Sri Shivaganga Yoga … Continue reading “Sec. 10(23C)(iiiad) Exemption Not Denied for Drop-Down Error | ITAT”

Blog, News, Income Tax

January 8, 2026

Carry Over Provisions Under Income-Tax Act, 2025

V K Subramani – [2026] … Continue reading “Carry Over Provisions Under Income-Tax Act, 2025”

Blog, News, Income Tax

January 8, 2026

Section10(23BBA) Exemption Not Available to Temples | HC

Case Details: Madhur Sree Madanantheswara … Continue reading “Section10(23BBA) Exemption Not Available to Temples | HC”

Blog, News, Income Tax

January 8, 2026

CBDT Notifies Inbar Holding as Pension Fund Under Sec. 10(23FE)

Notification no. 1/2026, dated 05-01-2026 … Continue reading “CBDT Notifies Inbar Holding as Pension Fund Under Sec. 10(23FE)”

Blog, News, Income Tax

January 6, 2026

[Opinion] Key Policy Changes in the Income-Tax Act, 2025

CA. Rakesh Kedia & Yamish … Continue reading “[Opinion] Key Policy Changes in the Income-Tax Act, 2025”

Blog, News, Income Tax

January 6, 2026

AO Cannot Tax Gross Receipts Where Real Income is Service Charges | ITAT

Case Details: Deputy Commissioner of … Continue reading “AO Cannot Tax Gross Receipts Where Real Income is Service Charges | ITAT”

News, Blog, Income Tax

January 5, 2026

CBDT Compounding Guidelines Applicability – Madras HC Bars Use of 2024 Rules

Case Details: K.M. Mammen vs. … Continue reading “CBDT Compounding Guidelines Applicability – Madras HC Bars Use of 2024 Rules”