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.
“Shell Company” Label Cannot Replace Evidence: ITAT Deletes ₹4.74 Crore Addition
Spousal Relationship Alone Cannot Establish Excessive Commission Payment: ITAT Ahmedabad
On-Money Received Today, Taxable When the Flat Sale Takes Place: ITAT Surat
Royalty vs FTS: Why Characterisation Matters in Cross-Border Technology Payments
“Our Counsel Failed Us” Cannot Justify Three-Year Appeal Delay Without Evidence: ITAT Pune
Income Tax Audit Due Date Extended to 21 October 2026: Who Gets Relief?
“Fit Case, Approved”—Mechanical Section 151 Sanction Invalidates Reassessment: ITAT Agra
A Bank Credit Is Not Automatically Income: Uploading Old Information Cannot Validate Reopening: ITAT Ranchi
₹48.95 Crore Bogus Purchase Addition Deleted as Reassessment Void: ITAT Varanasi
FAST-DS 2026 and Schedule FA: Foreign Assets, Foreign Income and Disclosure Guide
AY 2026-27 Tax Audit: Forms 3CA, 3CB & 3CD Still Apply; New Form 26 Starts Later
Section 263 Revision Cannot Rest on Demand for Further Verification: ITAT Chandigarh
ITAT Chandigarh Allows ₹41.11 Lakh Additional Depreciation on Integral Electrical Installations
Slack SaaS Subscription Not Royalty: Mumbai ITAT Explains Copyright & Process
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.
