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.

Impossible Retrospective Payment Deadline Under Revised Form-3 Invalid: Andhra Pradesh HC

Departmental Workload Fails to Justify 1,480-Day Filing Delay: Calcutta HC

Independent Royalty Agreement Cannot Be Benchmarked as Related-Party Transaction: ITAT Delhi

ITR-7 Reporting Error Requires Fresh Examination of Section 11 Claim: ITAT Rajkot

Presumptive Assessment Sustains Concealment Penalty but Defeats Books Penalty: ITAT Nagpur

Jaipur CA Sports Club Seeks Tax Audit Deadline Extension to 31 October 2026

Delayed Form 10-IC Can Be Considered for Section 115BAA Benefit: ITAT Mumbai

Form 10-IC Procedural Lapse Cannot Deny Section 115BAA Benefit: ITAT Mumbai

Belated Form 10-IC Valid for Subsequent Years Under Section 115BAA: ITAT Hyderabad

STT-Paid Share Loss Cannot Be Carried Forward Under Section 10(38): ITAT Delhi

Interest Payable on Delayed Vivad Se Vishwas Refund: Delhi HC

Section 185 Exemption: Can an Object Clause Justify an Interest-Free Loan?

30-Day Form 10B Delay Condoned on Genuine Hardship: Bombay HC

Vivad Se Vishwas Did Not Cover Separate Reassessment Addition: 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.
