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The Supreme Court’s Landmark Ruling on Reassessment

Section 148A Reassessment Procedure — Supreme Court’s Definitive Ruling in Rajeev Bansal Case: What Every Tax Professional Must Know Relevant…

Supreme Court | 2024
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Penalty for Under-Reporting vs. Misreporting

Section 270A Penalty — Under-Reporting vs. Misreporting: Key Differences, Immunity Provisions & Landmark ITAT Rulings (2024–2025) Relevant Sections & Provisions…

ITAT | 2024
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MSME Payment Disallowance: The Finance Act 2023 Time Bomb Every Taxpayer Must Defuse

Section 43B(h) MSME Payment Disallowance — Complete Guide with Emerging Case Laws, Practical Strategy & AY 2024-25 Litigation Alert Relevant…

| 2026
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M/S NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED [2018 (10) TMI 1339 (AAR, MAHARASHTRA)

Background: North American Coal Corporation India Private Limited (NACC) provided technical consultancy services related to coal mining under an Association Agreement…

AAR | 2024
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CBDT Circular 01/2026 on Delay in Form 10A

Circular-No-1-2026 Section 12A of the Income-tax Act prescribes the conditions for availing exemption under Sections 11 and 12 by charitable…

| 2026
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CBDT Circular 02/2026 – Extension of Time Limit for Issuance of TDS Certificates

Circular-2-2026 The Central Board of Direct Taxes (CBDT) has issued Circular No. 02/2026 to provide relief to deductors facing technical…

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CBDT Circular 03/2026 on Sovereign Wealth Fund Notification

CBDT Circular 03/2026 prescribes Form I and Form II for Sovereign Wealth Funds seeking exemption under Schedule V of the…

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CBDT Circular 04/2026 on Document Identification Number (DIN)

Circular-4-2026 CBDT Circular 04/2026 prescribes revised rules for mandatory Document Identification Number (DIN) in notices, letters, orders and tax communications.…

| 2026
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Income Tax Act 2025 Has Replaced the 1961 Act: What Every Tax Professional Must Know

Quick Summary Box Particulars Details Old Act Income Tax Act, 1961 New Act Income Tax Act, 2025 Date of Presidential…

| 2026
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Tax Year vs Previous Year vs Assessment Year: Ending 65 Years of Confusion — A Complete Professional Guide

Quick Summary Box Concept Under IT Act, 1961 Under IT Act, 2025 Income earning period Previous Year (PY) Tax Year…

| 2026
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