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.
EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal
Income Booked Earlier, TDS Reflected Later: Addition Set Aside
VAT-Accepted Turnover Can’t Be Retaxed as Unexplained Cash
Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance
Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated
Section 151(ii) Violation Invalidates Late Section 148 Notices
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
No Satisfaction Under Section 14A, Rule 8D Disallowance Fails
AIR-Based Reopening Sends NRI Investment Case Back to AO
Limited Scrutiny Overreach Quashes ₹90 Lakh Section 68 Addition
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Reopening Quashed Due to Borrowed Satisfaction in Share Capital Case
Clerical Form 10AB Error Can’t Cancel Existing 12A Registration
Entire Assessment Collapses Due to Non-Jurisdictional 143(2) Notice
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.
