Penalty proceedings u/s 274 r/w section 271(1)(c) – Estimation of income – Bogus Purchases December 15, 2025
PCIT Sanction Sufficient for Prosecution in High-Value Tax Evasion Cases: Delhi High Court Clarifies Scope of CBDT Circulars December 13, 2025
Addition u/s 68 for Demonetisation Cash Deposits – Whether Possible When Books Are Rejected and Cash Sales Duly Recorded? December 11, 2025
Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib) December 11, 2025
Addition u/s 56(2)(viib): Validity of DCF Method and Differential Premium – Tribunal Reiterates Binding Effect of Jurisdictional High Court Rulings December 8, 2025
DTAA Rate vs. Section 206AA: Withholding in the Absence of PAN – A Revisited and Settled Controversy November 29, 2025
