Judgement

ITAT allows deduction for group cost allocation holding business nexus and commercial expediency sufficiently established

Centralized services cannot be disallowed merely because they were incurred by group entity: ITAT

Orders

The CBDT has introduced new forms (CR-01 &amp; CR-02) and a streamlined process for correcting PAN details, effective April 1, 2026.

CBDT Introduces New Application Forms to Amend or Rectify PAN Details; Effective April 2026

Tribunal remands appeals after finding inadequate hearing opportunity and violation of natural justice principles

ITAT Sets Aside Ex-Parte Orders for Denial of Fair Hearing Opportunity

High Court quashes time-barred reassessment but upholds special audit and valid later reopening proceedings in case of Huawei Telecommunications

HC Quashes Time-Barred Income Tax Reassessment in case of Huawei Telecommunications; Upholds Special Audit in Tax Dispute

ITAT holds Section 54 relief valid despite unregistered agreement where possession and payment are proven.

ITAT Allows Section 54 Exemption on Unregistered Property Purchase with Possession

Circulars

The CBDT has mandated the use of computer-generated DIN in all income-tax communications, enhancing transparency, traceability, and accountability in tax administration.

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Centralized services cannot be disallowed merely because they were incurred by group entity: ITAT

CBDT Introduces New Application Forms to Amend or Rectify PAN Details; Effective April 2026

ITAT Sets Aside Ex-Parte Orders for Denial of Fair Hearing Opportunity

HC Quashes Time-Barred Income Tax Reassessment in case of Huawei Telecommunications; Upholds Special Audit in Tax Dispute

ITAT Allows Section 54 Exemption on Unregistered Property Purchase with Possession

CBDT Mandates Use of Computer-Generated DIN on Income Tax Communications; Effective April 2026