Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.

SC Refuses to Interfere with Capital Gains Ruling on JVA Termination

ITAT Remands Appeal Dismissed on Limitation, Applies SC COVID Extension Orders

Section 12AB Registration Cannot Be Rejected on Presumptive FCRA Violations: ITAT Chandigarh

ITAT Mumbai Quashed Retrospective Cancellation of Section 12AB Registration of Charitable Hospital Trust

ITAT Allows Refund of DDT Above 10% Treaty Rate Under India–Switzerland DTAA

Management Support Service Fees Not Taxable as FTS Under India–Singapore DTAA: ITAT Mumbai

Inland Haulage Charges Exempt Under Article 8 of India-China DTAA: ITAT Mumbai

Subsequent Amalgamation of Two Houses Does Not Qualify for Section 54F exemption: ITAT Delhi

Search Reassessment Under Section 147 Instead of Section 153C Quashed: ITAT Mumbai

Customer Booking Advances Not Unexplained Cash Credits: ITAT Mumbai

Section 80G Deduction on CSR Donations Allowed Subject to Verification: ITAT Mumbai

Section 80JJAA Claim Allowed at Appellate Stage Despite Omission in Return: ITAT Kolkata

No Section 56(2)(x) addition Before Receipt of PAA: ITAT Mumbai

Cash Loan Additions Based Solely on Third-Party Statement Deleted: ITAT Delhi
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
