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.

No TDS on Discounts, Incentives to Stockists Under Section 194H: ITAT Mumbai

Reopening Based on Incorrect CCM Information Quashed with Section 68 Addition: ITAT Kolkata

TDS Liability on Ineligible LTC Claims Upheld; Appeal Dismissed: SC

Employer Liable for TDS on Ineligible LTC Claims: Delhi HC

Registered Valuer’s FMV & Indexed Cost Accepted After AO Omitted DVO Reference: ITAT Delhi

Ex Parte CIT(A) & ITAT Orders Set Aside for Invalid ITBA Portal Notice Service: Chhattisgarh HC

Late Filing of Form 10DA Does Not Bar Section 80JJAA Deduction: ITAT Kolkata

AY 2026-27 ITR due dates under Finance Act 2026

Advances Not Taxable Under Section 56(2)(ix) Without Actual Forfeiture: Karnataka HC

Missing Safety Certificates Justified Section 12AB Registration Rejection: Bengaluru ITAT

Absence of Irrevocability Clause Alone No Ground to Deny Section 12AB Registration: ITAT Mumbai

Sections 234B & 234C Interest Excluded from Tax Effect for Appeal Limit: ITAT Mumbai

Earlier Loan Repayment via Bank Not Taxable Under Section 68: ITAT Mumbai

Section 44ADA for Professional Partners: The Ranu Gupta Controversy
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.
