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Recent Circulars
NOTIFICATION NO. 70/2026
Central Government Notify the Specified business for the purposes of Schedule V [Table: Sl. No. 7] of the Income Tax Act...
NOTIFICATION NO. 69 OF 2026-CBDT
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "National Institute of Advanced Studies, Bangalore"
NOTIFICATION NO. 68 OF 2026-CBDT
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "S. Nijalingappa Sugar Institute, Belgaum"
NOTIFICATION NO. 67 OF 2026-CBDT
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Regional Centre for Biotechnology, Faridabad, Haryana"
NOTIFICATION NO. 66 OF 2026-CBDT
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for 'Ramakrishna Mission Vidyamandira' Howrah
Latest Judgments
(2026) TaxCorp (DT) 97389 (HC-DELHI)
Section 37(1) of the Income-tax Act, 1961/Section 34 of the Income-tax Act, 2025 - Delhi High Court Allows Revenue to Co...
2014-15 as an exception, the Revenue’s appeals for later years on the same issue are maintainable and can be adjudicated on their merits..
(2026) TaxCorp (DT) 97388 (HC-CALCUTTA)
Section 2(22) of the Income-tax Act, 1961 - Calcutta High Court Rules Deemed Dividend Taxable Only in Hands of Registere...
Tax authorities must ascertain the shareholding status of the recipient before invoking Section 2(22)(e)..
(2026) TaxCorp (DT) 97387 (HC-P&H)
Sections 156, 274, 271(1)(c), of the Income-tax Act, 1961/sections 289, 471 of the Income-tax Act, 2025 - Income Tax Aut...
Tax authorities must ensure timely action to protect their claims during the insolvency resolution process, as failure to do so results in forfeiture of the right to enforce such claims post-approval of the resolution plan..
(2026) TaxCorp (DT) 97386 (HC-DELHI)
Section 80P of the Income-tax Act, 1961 / Section 149 of the Income-tax Act, 2025 - Retrospective Amendment to Section 8...
Consequently, the benefit previously availed by the assessee was lawfully withdrawn..
(2026) TaxCorp (DT) 97385 (HC-DELHI)
Section 69 of the Income-tax Act, 1961 / Section 103 of the Income-tax Act, 2025 - Delhi High Court Affirms Set-Aside of...
The fears expressed by Revenue about potential future changes in stand by the alleged beneficial owner were deemed speculative and insufficient to warrant an addition..