New income tax rules for 2026-27 propose redesigned ITR forms with more pre-filled details, aiming for simplification.
The decision clarifies that the monetary threshold under Section 149 applies to actual taxable income, not purchase turnover. As the addition fell below ₹50 lakh, reassessment proceedings were ...
The Tribunal upheld 200% penalty under Section 270A for misreporting income through ineligible deductions. Admitted incorrect claims were treated as conscious misrepresentation, not a bonafide ...
No interest is payable if the refund amount is less than 10 percent of the tax determined under section 143(1) or pursuant to regular assessment ...