Judgement

The ITAT Bangalore has held that Non-resident's foreign salary cannot be treated as taxable in India merely for want of foreign tax returns.

ITAT Holds Foreign Tax Return and TRC Not Mandatory to Disbelieve Non-Resident's Claim

Notifications

CBDT’s Income Tax (Fifth Amendment) Rules, 2026 revise Form 141 and introduce Schedule E for detailed TDS reporting on immovable property transactions, particularly purchases from non-resident sellers.

CBDT Amends Income Tax Rules 2026, Introduces New TDS Reporting Requirements for Property Transactions

ITAT remands the Rs 53.46 lakh tax dispute to the AO for fresh assessment of Bharat Bhushan Gupta’s residential status.

Resident or Non-Resident? ITAT Orders Fresh Assessment in Rs 53.46 Lakh Income Tax Dispute

ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders 

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an assessment order making additions of over Rs71 lakh against a Non-Resident Indian (NRI) and remanded the matter back to the AO for fresh adjudication

ITAT Mumbai Remands Rs 71.20 Lakh Addition Against NRI And Directs Fresh Adjudication

Articles

Understanding resident and non-resident presumptive taxation provisions effective from Tax Year 2026-27.

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ITAT Holds Foreign Tax Return and TRC Not Mandatory to Disbelieve Non-Resident's Claim

CBDT Amends Income Tax Rules 2026, Introduces New TDS Reporting Requirements for Property Transactions

Resident or Non-Resident? ITAT Orders Fresh Assessment in Rs 53.46 Lakh Income Tax Dispute

ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders

ITAT Mumbai Remands Rs 71.20 Lakh Addition Against NRI And Directs Fresh Adjudication

Presumptive Taxation under New Income Tax Act-2025