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 153C Valid but Addition Fails: No Incriminating Material = No Deemed Dividend
Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC
870-Day Delay Not Condoned: ITAT Refuses Relief, Calls Out Negligence & “No Sufficient Cause”
Wrong Section Claim Not Fatal: ITAT Remands Matter & Nullifies Penalty
Penalty U/s 270A Quashed: No Specific Charge of “Misreporting” = No Penalty
Gauhati HC on a humane approach & powers of Commissioner under Section 264
TDS & TCS Changes from 1st April 2026
Reassessment Quashed for Wrong Sanction: ITAT Bangalore Strikes Down 147 Order for Breach of Section 151
Section 234E TDS Late Fee Invalid for Pre-2015 Period Due to Lack of Legal Provision
ITAT Delhi Restores Appeal as Hyper-Technical View on Delay Defeated Justice
Assessment Set Aside Due to Need for Fresh Examination of Books & Fair Hearing: ITAT Delhi
Section 194T: TDS Rules for Partnership Firms and LLP Partners
Safe Harbour Rules under New Income Tax Act, 2025 & Rules, 2026- Part II
Form 122 : One Declaration, Complete Salary TDS Control
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.
