Judgement

ITAT held that remuneration received by a working CA partner is eligible for presumptive taxation under Section 44ADA, even if the professional activity is carried out through a partnership firm.

Section 44ADA Benefit Cannot Be Denied to CA Merely for Being a Partner: Rules ITAT

Use of ICC Trademark Not Merely Incidental; Global Partnership Rights Include Taxable Royalty Component

LG–ICC Sponsorship Payments Partly Taxable as Royalty: Delhi High Court Upholds 1/3rd Withholding

Omnibus Penalty Notice Without Striking Off Inapplicable Limb Held Invalid; No Substantial Question of Law

High Court Upholds ITAT Order Quashing Penalty for Defective Section 271(1)(c) Notice

Grant of Satellite Broadcasting Rights for Limited Period Held Outside Royalty Net Under Income-tax Act and India-Mauritius DTAA

ITAT Mumbai Rules That Non-Exclusive Film Broadcasting Licence Not ‘Royalty’

Articles

Income tax refunds for AY 2025-26 are delayed as returns are kept on hold under the risk management process due to discrepancies in refund claims, taxpayers are advised to file revised returns.

Income Tax Refund Stuck? Key Reasons Why Refunds Are Being Withheld in AY 2025-26

Under-Construction Villas Treated as Business Assets; Assessee Not Owner of More Than One Residential House on Date of Transfer

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Section 44ADA Benefit Cannot Be Denied to CA Merely for Being a Partner: Rules ITAT

LG–ICC Sponsorship Payments Partly Taxable as Royalty: Delhi High Court Upholds 1/3rd Withholding

High Court Upholds ITAT Order Quashing Penalty for Defective Section 271(1)(c) Notice

ITAT Mumbai Rules That Non-Exclusive Film Broadcasting Licence Not ‘Royalty’

Income Tax Refund Stuck? Key Reasons Why Refunds Are Being Withheld in AY 2025-26

ITAT Allows Section 54F Deduction Where Multiple Under-Construction Villas Were Held as Business Assets