The same authorities, grouped by what the dispute is about rather than which court decided it. Start here when you know the problem but not the section.
Covers s.251, s.260A, s.254, s.250, s.246A, s.147, s.148, s.253 and 21 more.
Covers s.143(3), s.148, s.143(2), s.145, s.147, s.92CA, s.153A, s.143(1) and 98 more.
Computing the gain: what counts as a transfer and when, stamp duty value against stated consideration, indexation, and depreciable assets.
Covers s.68, s.69C, s.69A, s.69, s.145, s.271(1)(c), s.115BBE, s.153A and 7 more.
The cash limits and the penalties that follow: loans and deposits, repayment, the two-lakh receipt rule, and reasonable cause under s.273B.
Section 80P after 2006: which societies s.80P(4) shuts out, interest on deposits, and the unresolved split over deposits with a co-operative bank.
The recurring disallowances: employee PF timing, s.14A, expenditure prohibited by law, and claims made outside a return.
What the department must prove, what you must prove, and what happens to paperwork when the surrounding circumstances point the other way.
The reinvestment reliefs — a new house, agricultural land, bonds — and the conditions that decide whether the claim survives.
Covers s.144B, s.143(3), s.148, s.148A, s.142(1), s.151A, s.143(2), s.270A and 9 more.
Receipts without adequate consideration, share valuation and the angel tax: who is a relative, what Rule 11UA permits, and how far an officer may go…
Annual value, vacancy, interest on borrowed capital, who the owner is, and the long fight over notional rent on a builder’s unsold flats.
The rules the courts use to read a taxing statute: two possible views, strict construction of exemptions, and when an amendment reaches backwards.
Covers s.271(1)(c), s.274, s.269SS, s.271D, s.273B, s.269T, s.271E, s.271C and 40 more.
Sections 44AD and 44ADA, the audit threshold, and what an officer may and may not ask of an assessee who was never required to keep books.
Covers s.276CC, s.278E, s.278B, s.276C, s.276B, s.279, s.139(1), s.277 and 19 more.
Covers s.148, s.147, s.148A, s.149, s.151, s.143(3), s.143(1), s.292BB and 19 more.
Covers s.245, s.220(6), s.143(1), s.244A, s.246A, s.156, s.220, s.226(3) and 19 more.
Getting the money back: interest under s.244A, adjustment against demand, revision in your favour under s.264, and condonation of delay under…
Counting days, deemed residence, the treaty tie-breaker, and how much weight a tax residency certificate actually carries.
Covers s.263, s.264, s.143(1), s.143(3), s.147, s.154, s.148, s.10(2) and 11 more.
Leave travel concession, house rent allowance, perquisites, and the employer’s own exposure under s.192 when an employee’s claim turns out to be…
Search, survey, statements recorded under oath, and the machinery for assessing a person other than the one searched.
Covers s.195, s.201(1A), s.9(1)(vii), s.194C, s.201(1), s.40(a)(ia), s.201, s.194J and 47 more.
Registration, the proviso to s.2(15), application of income, the s.11(5) modes, and the condonation machinery for a form that missed the portal.
Virtual digital assets: the flat charge, the one per cent deduction, what falls outside the definition, and how years before the regime are treated.