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.
DTAA Rates Override PAN-Based TDS under Section 206AA: SC
Section 148 Notices Held Defective for Post-April Issuance Despite March Dating
TDS Rate for Non-Residents Governed by DTAA, Not Section 206AA: Delhi HC
Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections
Genuine Misunderstanding of VRS Exemption Not “Under-Reporting”
Retracted Statements Cannot Override Documentary Evidence: Additions Quashed
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
ITAT Delhi Rejects Bogus-Loan Charge; Lenders’ Creditworthiness Proven—SFIO Clean Report Saves Assessee
Bombay ITAT Condones 363-Day Delay: Email Mishap Leads to Remand of Entire Group Appeals
ITAT Condones Delay Caused by Professional’s Error; Matter Remanded for Fresh Hearing
Reassessment Quashed for Pure Change of Opinion
ITAT Deletes Addition for Ignoring Allotment Letter and Early Payment
Think Differently: Mismatch of TDS/TCS deducted but not reflected in 26 AS
Furniture & Fixtures Count as Cost of Improvement for LTCG
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.
