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.

Reassessment Proceedings Void as Section 148A Notices Were Issued to a Deceased Person: Rajasthan HC

Reassessment Notice Quashed as Section 148A(b) Procedure Was Not Followed Against Legal Heirs

Income-Tax (Amendment) Commencement Ordinance, 2026

DVO Reference Held Invalid as Assessee’s Valuation Exceeded FMV: Bombay HC

AO Cannot Refer Property Valuation to DVO When Assessee’s Value Exceeds FMV: Bombay HC

Search on Advocate Upheld as Authorities Recorded Reasons to Believe Under Section 132

Double Taxation Claim not Allowed as Income Actually Belonged to Assessee

Section 80G Deduction Allowed as No Restriction Exists for Eligible CSR Donations

Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation

CSR Expenditure Not Automatically Disqualify Section 80G Deduction as Both Provisions Operate Differently

Advance Tax Under Income Tax Act, 2025: Liability, Due Dates & Interest

Share Buyback Taxation: Corporate Strategy After Budget 2026

ITAT Remands Section 54EC Claim as Bond Availability Issue Required Verification

CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
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.
