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.
Tax Treatment Under Section 10(23C)(iiiad) and Section 332 (RNPO)
Analysis of Tax Audit Applicability for Specified and Non-Specified profession
Comprehensive Analysis of Form 121: New Unified Self-Declaration for TDS Exemption under Income-tax Act, 2025
ITAT Hyderabad Quashes Reassessment Due to Time-Barred Section 148 Notice
ITAT Upholds Book Rejection Due to Defective Vouchers but Reduces Profit Estimation to 5%
No Addition Based on Confession Alone: HC Rejects Uncorroborated Search Statement
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents
Bogus Purchase Addition Remanded Due to Pending HC Decision on Similar Issue
Section 194-IA TDS on Full Property Value Mandatory, Not Linked to Payment Timing: ITAT Bangalore
80G Approval Allowed as No Profit Motive Found in Micro-Credit Activities: ITAT Chennai
ITAT Rebukes CIT(A) for Ignoring Tribunal Order, Directs Fresh Adjudication
Delay in Filing Form 10 Cannot Alone Defeat Section 11(2) Exemption Claim: ITAT Visakhapatnam
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.
