Monetary limit and exception for Department Appeal

December 28, 2025

Interest in capital assets – alternative claim for 24(b) deduction

December 26, 2025

Penalty for maintenance of Books of account

December 25, 2025

Penalty u/s 271AAB(1A) can’t be levied on income offered during search in the absence of any incriminating material, as such income does not qualify as “undisclosed income” under the statutory definition.

December 24, 2025

TDS laibility u/s 195 of Indian Income Tax Act, 1961 on Overseas Commission

December 23, 2025

Nature of Expenditure – Non-Compete Fee Capital or Revenue, Allowability of Depreciation under Section 32(1)(ii)

December 22, 2025

Alleged Bogus Purchases – Comparision of two Cases

December 21, 2025

Whether the CPC can restrict the TDS Credit in processing u/s 143(1) of the Income Tax Act

December 20, 2025

Addition on Account of Alleged Bogus Purchases – Matter Remanded for Fresh Verification

December 19, 2025

Investments made in foreign shares in the names of assessee’s minor daughters could be treated as unexplained investments u/s 69 of Income-tax Act, 1961

December 16, 2025