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.

Jodhpur ITAT Allows Trust TDS Credit in Trustee’s Form 26AS; Rule 37BA Declaration Procedural

Halwa, Kadha or Tea Can Constitute Charity: ITAT Grants 12AB Registration & 80G Approval

ITAT Jodhpur Restores Section 12AB Application: CIT(E) Must Specify Deficiencies

Section 12AA Registration Cannot Be Denied on Selective Reading: ITAT Jodhpur

Unauthorized SBN Collection Does Not Make Genuine Cash Sales Unexplained: ITAT Jodhpur

ITAT Jodhpur Deletes ₹68.85 Lakh Demonetisation Cash Addition as Source Explained

Cash Deposits in Bank Account Opened With Forged KYC Cannot Be Taxed: ITAT Delhi

No Section 201 TDS Default When SBI Followed Binding HC Order: ITAT Ahmedabad

Reassessment Notice Invalid When Section 151 Sanction Taken From PCIT Instead of JCIT: ITAT Raipur

Cash With Mother and Minor Children Cannot Be Rejected Ignoring Social Realities: ITAT Mumbai

ITAT Raipur Upholds Deletion of ₹1.15 Crore Section 68 Addition on Repaid Loans

Section 263 Cannot Be Invoked for Inadequate Inquiry or Roving Enquiry: ITAT Raipur

Section 264 Can Remedy Double Taxation Despite No Revised Return: Telangana HC

Reassessment on Issue Already Examined in Scrutiny Is Change of Opinion: Gujarat HC
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.
