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.

ITAT Delhi Quashes Sec 263; Mere Suspicion or Alleged Inadequate Enquiry Insufficient

Digital Payments And Income Tax Scrutiny: What Every Indian Should Know

Residential status of an assessee : A Key Determinant of Tax Liability

Understanding Income from Business and Profession under Income Tax Act, 1961

Section 12A Registration Cannot Be Cancelled on Suspicion Over Donor’s Source of Funds: ITAT Chandigarh

Budget 2026 and the Moral Economy of Taxation

Agricultural Income and Its Tax Treatment under Income Tax Act

Residential Status & Tax Liability in India: A Complete Guide to ROR, RNOR & NR

ITAT Mumbai Quashes Reassessment – Sec 148 Notice Invalid Where Escapement Below Rs 50 Lakh Approval by Wrong Authority

ITAT Delhi – Sec 154 Rectification Invalid Based on Subsequent SC Judgment; PF/ESI Disallowance Deleted

ITAT Delhi Allows Appeal – Sec 68 Addition of Demonetisation Cash Deposits Deleted as Sufficient Cash Sales & Books Not Rejected

On-Money Addition Deleted – Loose Papers Builder Statements Alone Insufficient to Prove Unexplained Investment U/s 69

ITAT Delhi Deleted Sec 68 Additions in Case of Thrift Society; Member Deposits & Cash Collections Held Explained

Sec 68 Addition Deleted – Art Exhibition Sale Through Singapore Held Genuine Revenue Appeal Dismissed by ITAT Agra
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.
