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Income Tax Returns FAQs
1. What are the key provisions relating to filing of return
of income under the Income Tax Act, 2025?The provisions relating to filing of return of income are
contained in Section 263 of the Income Tax Act, 2025. Secti...
Form No. 2 (Old Form No. 5B) under Section 2(112) of the Income-tax Act, 2025 – Application for Notification of Zero Coupon Bonds | Eligibility, Filing Procedure, Documents, Key Differences & FAQs (FY 2026-27)
Form No. 2 (Income-tax Rules,
2026)(Corresponding to Form No. 5B
of the Income-tax Rules, 1962)Application for Notification of
a Zero Coupon Bond under Section 2(112) of the Income-tax Act, 2025 Key Differences
...
Complete Guide to All Income-tax Forms under the Income-tax Act, 2025 (Old vs New Form Mapping)
Form
No. (IT Rules 2026)
Form
No. (IT Rules 1962)
Description
1
3BB
Monthly statement to be furnished by a stock
ex...
Godrej Consumer Products Limited v. Union of India & Others: Denial of GST Budgetary Support to Units Not Availing Excise Exemption Immediately Before 1st July 2017 — High Court of J&K and Ladakh Upholds Strict Interpretation of Eligibility Criteria
Godrej Consumer Products
Limited v. Union of India & Others: Denial of GST Budgetary Support to
Units Not Availing Excise Exemption Immediately Before 1st July 2017 — High
Court of J&K and Ladakh Upholds Str...
Commissioner of Income-tax, Delhi-V vs. M/s. Span Industries: Whether Development Rebate Reserve Created After the Accounting Year via Revised Return Complies with Section 34(3) of the Income-tax Act, 1961 — Delhi High Court Case Law
Facts of the Case
Assessee
Status & Filing: For the assessment year 1976-77, the
assessee, M/s. Span Industries, originally filed its income tax return on
July 16, 1976.
Omission
in Origi...
Commissioner of Income Tax, Delhi - IV, New Delhi vs. M/s. Printpak Machinery Limited, New Delhi: Whether Technical Know-How Expense Claim Under Section 256(1) of Income Tax Act, 1961 is Revenue or Capital in Nature — Scope of Remand to Income-Tax Appellate Tribunal for Fresh Adjudication
Facts of the Case
The
Reference: The matter came before the High Court of
Delhi as a reference application under Section 256(1) of the Income Tax
Act, 1961. The Income-tax Appellate Tribunal (ITAT), D...
Commissioner of Income Tax v. M/s. R.J. Wood & Co. (P) Ltd.: Broadening the Scope of Allowable Business Hospitality and Petty Expenses under Section 37(2B) of the Income Tax Act, 1961
Facts of the CaseThe dispute arose out of an assessment proceeding concerning
the assessee, M/s. R.J. Wood & Co. (P) Ltd., a private limited company
engaged in commercial trade. During the relevant assessment perio...
M/s Freeze King Industries Pvt. Ltd. v. Commissioner of Income Tax, Delhi – Allowability of Interest Paid on Instalments for Industrial Plot Acquisition under Sections 37(1) and 43(1) of the Income-tax Act, 1961
Facts of the CaseM/s Freeze King Industries Private Limited was engaged in the
business of manufacturing and selling air-conditioning and refrigeration
machinery. For the Assessment Year 1976-77, the company had acquir...
Commissioner of Income Tax, Delhi - III v. Shri Rajinder Kumar Gupta: Interpretation of 'Transfer' Under Section 2(47) and the Legal Boundaries of Extinguishment of Rights for Capital Gains Assessment Under Section 45 of the Income Tax Act, 1961
Facts of the CaseThe dispute originated from an assessment year wherein the
Revenue authorities asserted that a specific transaction undertaken by the
assessee, Shri Rajinder Kumar Gupta, amounted to a legal "transfer"...
Pushpa Godhwani vs Commissioner of Income Tax – Inclusion of Disputed Immovable Property in Net Wealth under Section 2(m) of the Wealth-tax Act, 1957 | Delhi High Court
Facts of the CaseThe assessee, Pushpa Godhwani, filed wealth-tax returns for
Assessment Years 1991-92 and 1992-93. In her return for Assessment Year
1992-93, she declared the value of her share in immovable properties ...