Income Tax
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![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation
Form 26: The New Era of Tax Audit Reporting in India
Section 14A Cannot Apply When No Exempt Income Exists: ITAT Delhi
Clerical Error Can’t Inflate Tax-ITAT Orders Rectification of Double STCG Addition
U/s 153C Additions on Alleged On-Money Deleted – No Corroboration & No Cross-Examination
Stock Derivatives Are Not ‘Shares’: ITAT Delhi Rules on India-Mauritius Tax Treaty
ITAT Deletes Addition as Income Was Disclosed Despite Wrong Schedule Entry
Allotment Letter = Agreement-ITAT Grants 56(2)(x) Relief, Limits Addition to 50% Share
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Section 69C Addition Set Aside-ITAT Orders Probe Where Third-Party Credit Card Use Alleged
Section 12AB & 80G Registration Cannot Be Denied for No Irrevocability Clause: ITAT Mumbai
No Shares, No Dividend-ITAT Holds Mandatory Transfer to Govt Not Liable for DDT
Wrong Approval Authority = Entire Reassessment Void; ITAT Quashes 148 Proceedings
Technical Dismissal Upheld but ITAT Orders Fresh Review After 26AS Correction
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.
