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.
Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151
Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT
ITAT Pune condones delay and remands appeal to CIT(A) for fresh adjudication
Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi
Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi
Section 139(8a) To 263(6): Did Updated Return Regime Actually Change?
New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi
Delhi ITAT Dismisses Revenue Appeal as AY 2010-11 Falls Outside Section 153C
Annual Crisis of 30th September Tax Audit Deadline
ITAT Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication
153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT
Delayed Transfer of Seized Material Invalidates Seven Section 153C Assessments: ITAT Delhi
Form 26A Protection Requires Fresh Examination of NOIDA Lease Rent: ITAT Delhi
Contractor Non-Compliance Cannot Justify Arbitrary 30% Expense Disallowance: 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.
