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.
Section 271D Penalty Cannot Survive After Quantum Assessment Is Quashed: Delhi ITAT
Debenture Redemption Reserve Not Book Profit Reserve Under Section 115JB: ITAT Ahmedabad
Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason
Bombay HC Admits Revenue Appeal on Investment Write-Off, Rejects Challenge to Inventory and Bad Debts
Delhi ITAT: Genuine Form 10B Error Not a Bar to Section 11 Exemption; AO to Consider Revised Form
For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT
Section 148 Notice Quashed as AO Revisited Already Examined Section 10AA Claim: Bombay HC
Delhi ITAT Remands Reassessment Over Alleged Fraudulent Misuse of PAN and Identity
Omission of Section 92BA(i) Invalidates Specified Domestic Transfer Pricing Proceedings: Delhi ITAT
Ad Hoc Disallowance Without Rejecting Books Unsustainable: ITAT Delhi
Delhi ITAT Deletes Section 270A Penalty as AO Failed to Specify Exact Charge of Misreporting
CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP
ITAT Delhi Deletes Section 68 Addition as Unsecured Loan Was Repaid Through Banking Channels
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.
