Judgement

The ITAT deletes addition holding legal advisory services not FTS and no PE in India.

ITAT Rules Legal Services Not FTS; No Tax Without PE

HC quashes tax proceedings, holding pre-CIRP dues extinguished after resolution plan approval under IBC.

IBC Overrides Tax Claims; HC Quashes Pre-CIRP Proceedings

ITAT deletes an addition holding bitcoin loss cannot be treated as an unexplained investment under Section 69.

ITAT Holds Loss Cannot Be Treated as Unexplained Income

According to ITAT rules, no fresh 143(2) notice is required in an assessment pursuant to Section 263 proceedings.

ITAT Holds No Fresh Section 143(2) Notice Required After Section 263

ITAT deletes FIS additions and holds subscription fees, not royalties, under India-US DTAA provisions.

ITAT Rules Consultancy Receipts Not FIS; Subscription Not Royalty

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The Income Tax Department has launched a new Tax Saathi AI chatbot to explain rules and forms and timelines and provide guidance to taxpayers through its new website.

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ITAT Rules Legal Services Not FTS; No Tax Without PE

IBC Overrides Tax Claims; HC Quashes Pre-CIRP Proceedings

ITAT Holds Loss Cannot Be Treated as Unexplained Income

ITAT Holds No Fresh Section 143(2) Notice Required After Section 263

ITAT Rules Consultancy Receipts Not FIS; Subscription Not Royalty

ITR Filing For Tax Year 2026-27: What Is “Kar Sathi” AI chatbot, and How Will it Contribute to Tax Filing?