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.
CBDT Notifies Section 10(46) Exemption for Delhi Pollution Control Committee
Sections 56(2)(x)(b) & 69 Additions Remanded for Fresh Examination: ITAT Chennai
Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore
Section 148 Notice Invalid if issued After Surviving Limitation Expiry: ITAT Ahmedabad
Section 263 Order Void if Original Assessment Was Time-Barred: ITAT Kolkata
Section 68 Addition Restricted to Current-Year Credit; Loss Set-Off Allowed: ITAT Delhi
Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad
Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
Section 148 Notice Quashed as Amended Section 55A Inapplicable: Gujarat HC
Working Capital TP Adjustment Deleted for Debt-Free Coca-Cola Entity: ITAT Delhi
₹4.65 Cr Commission Expenditure Allowed Without Revised Return: Gujarat HC
Joint Development Agreement Addition Set Aside for Fresh Factual Examination: ITAT Pune
Section 148 Reassessment Quashed as Change of Opinion Beyond Four Years: Gujarat HC
Capital Loss Allowed on Surrender of Flat Allotment Rights: ITAT Mumbai
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.
