According to the ClearTax annual report, traditionally, the bulk of salaried taxpayers filed simpler forms such as ITR-1, ...

The Tribunal held that an intimation under Section 143(1) based on a forged revised return is appealable. It directed a fresh assessment after allowing the assessee to file the correct return, ...

India’s tax data shows a shift beyond salary-only incomes, with Gen Z and millennials increasingly reporting multiple income ...

The Tribunal ruled that additions based solely on third-party statements are invalid when cross-examination is denied. Reliance on investigation reports without independent inquiry violates principles ...