Cases

BHATIA GENERAL HOSPITAL VS DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)
BOMBAY TRIBUNAL, Feb 17, 2025

1. This appeal is directed against the order dated 27/10/2023 passed by National Faceless Appeal Centre, Delhi (NFAC)[hereafter called ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’)...

Legislation Referred To : Section 10(23C)(via), 2(15), 11(4A), 250, 143(2), 142(1)

ASSISTANT COMMISSIONER OF INCOME TAX & ANR. VS TRILOK CHAUDHARY & ANR.
DELHI TRIBUNAL, Feb 14, 2025

1. The above two captioned appeals are filed by the Department against the order of the Ld. CIT(A) dated 31/01/2024 (A.Y 2012-13) and order dated 06/12/2023 (A.Y2017-18). The Assessee has also filed Cross Objection No. 97/Del/2024 directing...

Legislation Referred To : Section 69, 139, 143(3), 153A, 250, 251

RELIANCE INDUSTRIES LIMITED VS P.L. ROONGTA THE COMMISSIONER OF INCOME TAX & ORS.
HIGH COURT OF BOMBAY, Feb 14, 2025

1. This group of appeals for the assessment years 1993-94 to 1995-96 and Writ Petition No.772 of 1999 are, by consent of both the parties, disposed of by the common order since the jurisdictional issue raised in the appeals filed by the...

Legislation Referred To : Section 143(3)

DEPUTY COMMISSIONER OF INCOME TAX VS TEAM UNIVERSAL INFRATECH PRIVATE LIMITED
HYDERABAD TRIBUNAL, Feb 13, 2025

1. The above appeals are filed by the Revenue against the respective orders both dated 29.07.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “the NFAC”], Delhi, passed u/sec.143(3) of the Income Tax Act, 1961 [in...

Legislation Referred To : Section 143(3), 142(1), 201(1A)
Notifications

NOTIFICATION NO. 16/2025, DATED: 12-02-2025

Real Estate (Regulation and Development) Act, 2016

NOTIFICATION NO. 15/2025, DATED: 10-02-2025

‘Bhaikaka University’ Anand, Gujarat for ‘Scientific Research’

NOTIFICATION, NO. 14/2025, DATED: 07-02-2025

Income-tax (Fourth Amendment) Rules, 2025

NOTIFICATION NO. 13/2025, DATED: 07-02-2025

Income-tax (Third Amendment) Rules, 2025

Circulars

CIRCULAR NO. 01/2025, DATED: 21-01-2025

Guidance for application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements-reg.

CIRCULAR NO. 21/2024, DATED: 31-12-2024

Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg.

CIRCULAR NO. 20/2024, DATED: 30-12-2024

Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024 - reg.

CIRCULAR NO. 19/2024, DATED: 16-12-2024

Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 — reg.

Press Notes

PRESS RELEASE, DATED: 13-02-2025

Executive Summary on the Comprehensive Simplification of the Income-tax Act, 1961 Introduction

PRESS RELEASE, DATED: 21-01-2025

CBDT notifies amendments in Income-tax Rules, 1962 to prescribe conditions for applicability of presumptive taxation regime for non-resident cruise ship operators

PRESS RELEASE, DATED: 17-12-2024

CBDT Launches Electronic Campaign to Address Income and Transaction Mismatches for FY 2023-24 and FY 2021-22

PRESS RELEASE, DATED: 30-11-2024

CBDT Extends Due Date for Filing Return of Income in the case of an assessee who is required to furnish a report referred to in section 92E, for AY 2024-25

Press Orders

ORDER, DATED: 28-09-2022

Order specifying the Collegium - Explallation to section 158AB of the Income-tax Act, 1961 - reg

INSTRUCTION, DATED: 23-04-2022

Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment' -reg.

INSTRUCTION NO. 17/2015, DATED: 09-11-2015

Constitution of Local Committees to deal with Taxpayers Grievances from High- Pitched Scrutiny Assessment- reg.-

INSTRUCTION NO. 03/2017, DATED: 21-02-2017

Standard Operating Procedure (SOP) to be followed by the Assessing Officers in verification of Cash transactions relating to demonetisation-regd.-