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.
Moratorium Bars Revenue Appeal Without Established Insolvency Claim: ITAT Delhi
ITAT Mumbai Directs 12AB Registration for Church Established Without Formal Trust Deed
Church’s 12AB Rejection Set Aside for Fresh Hearing Despite Initial Non-Compliance: ITAT Mumbai
Toll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai
Section 68 Share Premium Additions Deleted on Verified Investor Evidence: ITAT Mumbai
AO Cannot Treat 70% of Cash Redeposit as Unexplained Without Evidentiary Basis: ITAT Mumbai
Section 201 Order on Non-Existent Amalgamated Company Quashed: ITAT Bangalore
Old Completion Certificate, Reworked Unit: No Notional Rent on Unfinished Stock
Return Filed Only After Section 148 Notice Does Not Make Section 270A Penalty Automatic: ITAT Mumbai
Reopening Challenge Requires Reasoned Decision; ₹2.94 Crore Addition Remanded: ITAT Mumbai
Cash Withdrawn Before Demonetisation Cannot Be Treated as Unexplained on Mere Suspicion: ITAT Mumbai
Pre-April 2017 Property Deal Not Taxable Under Section 56(2)(x): ITAT Mumbai
ESOP Deduction Cannot Be Revisited Through Section 263: ITAT Mumbai
Penalty Cannot Shift From Section 271AAC to Section 271(1)(c): ITAT Mumbai
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.
